LDCE QUESTIONS 2001 LDCE QUESTION PAPERS YEAR WISE 14th June 2001 PAPER I Important; this paper

contains two sections A and B. both sections have to be answere. Sectin A carries 50 marks and Section B carries 100 marks Section A (max marks 50) GK I Expand the following abbreviations (i) CBEC (ii) ICICI (iii) IRCON (iv) PAC (v) LIBOR (vi) SAIL (vii) TRAI (viii) BOLT (ix) UNESCO (x) SEBI 5 marks GK II write short notes onANY FIVE I. BALCO disinvestment II. Dabhol power project III. External commercial borrowing IV. Moodys rating V. Narmada river valley project VI. Green house effect VII. Public distribution system 10 marks GK III. write short notes in not more than 200 words on ANY ONE of the following i. Official language policy ii. Renewable energy sources iii. Information technology 10 marks GK 4 name the authors of the following books i. God of small things ii. Discovery of India iii. Malgudi days iv. Das capital v. War and peace 5 marks GK 5 name the sports associated with the following i. Ranji trophy ii. Durand cup iii. Rangaswamy cup iv. Thomas cup v. Wimbledon 5 marks GK 6 Use the following pairs of words in sentences of your own i. Poll pole ii. Adept adapt iii. Excepted expected iv. Opposite apposite v. Cite site 10 marks

GK 7 Fill up the blanks with suitable preposition The cabinet __________ Wednesday decided _________ form a sub-committee _____ draw ______ a white paper __________ the financial position _____ the state. The Government wanted ________ place the factual position _____ the people ______ the white paper 5 marks SECTION B max marks 100 This section contains two parts A and B. attempt any four questions taking any two from each part. All questions carry equal marks BA 1. Indian railways are required to fund not only commercially viable projects but also non-viable but socially relevant projects over the few decades. The massive investment requirements of the shelf of pending projects need innovative measures for funding. Outline some of the specific initiates taken by the railways in this direction and suggest further measures to over come the problem of resource crunch. BA 2 how is parliamentary control over railways finances exercised? What is the role of various parliamentary committees in this process? BA 3 writes short notes on ANY FOUR i. Ways And Means Advances ii. Rakesh Mohan Committee iii. Railway Safety Fund iv. Action Taken Note v. Commercial Exploitation Of Land vi. Amortization BA 4 what is zero based budgeting. What are the steps taken by the railways in the last five years to adopt this system? BA 5 what is the role of statutory audit on the Indian railways? Is it possible to dispense with the organization if the internal auditing system is strengthened? PART B BB 1 what is appropriate accounts? Annexure J is the index of efficiency of accounts department. Discuss BB2 there is urgent need to simplify the procedure and speed up the realization and accountal of traffic earnings. Discuss duly explaining the present system in detail

BB3 railways operate a large number of suspense heads. Discuss the need the context and the method of operation of any THREE of them selecting one each from earnings, revenue and expenditure and works expenditure BB4 the delay in making available the acutals and the wide variation between the approximate and actual render the present system of closing of accounts ineffective and liable for criticism. Give concrete suggestions to make tangible improvements in this area BB5 physical performance and financial results do not go in tandem so far as earnings are concerned. What are the factors responsible for such a divergence? &/&/&/ WWW

LDCE QUESTION PAPERS YEAR WISE 15th June 2001 PAPER II This paper contains two sections A and B. both sections have to be answered .Section A is compulsory for all candidates and carries maximum of 50 marks. Section B which carries maximum of 100 marks has two parts A and B. candidates should attempt either of the two parts depending on their optional subject SECTION A (max marks 50) A1 There is an overwhelming view that cross-subsidisation of passenger fare by freight rate should be given up and there should be alignment of tariff with the costs. How far our traffic costing system can be relied upon to take decisions in such important aspect? Do you have any suggestions to make? A2. What are financial ratios? Enumerate any three of them and examine their applicability to railway working A3. With the computerisation of accounts is should be possible to determine the cost activity wise. Do you agree? What further measures are required to have meaningful data? A4. What is the meaning of life cycle costing? What are the areas where it can be employed? Is it an improvement over the normal costing system? Or What is marginal costing? Explain the scope for adopting this concept for maximising the intensity of use of railway assets SECTION B Important: This section contains two parts A and B. Either part A or part B should

be attempted by candidates depending on their choice of optional Part A (TRAFFIC ACCOUNTS AND STATISTICS; ESTABLISHMENT) Answer any three questions. All questions carry equal marks BA 1. How effective is the internal check mechanism of passenger reservations (PRS) and Advanced Railway Ticketing System (ARTS)? Is the system fool proof and free from frauds? BA2. The magnitude of outstanding under Traffic Suspense reflects the efficiency of traffic accounts office. Discuss BA3. (i) What are the important operating statistics relating to goods operations? (ii) What is Specific Fuel Consumption? How it is computed for diesel and electric traction? BA 4 writes short notes on: I. Workmens compensation II. Transport allowance III. Annual statistical statement No 40 IV. Operating ratio V. Pension fund BA 5. Recommendation of V pay commission has thrown railway finances out of gear do you agree? Or Elaborate the procedures of internal check of establishment claims in a computerised environment as distinct from manual bills PART B (GENERAL EXPENDITURE ACCOUNTS, WORKSHOP, AND STORES ACCOUNTS) Answer any THREE questions. All questions carry equal marks BB1. What are the latest instructions from Railway Board regarding (1) award of contracts n single tender basis for execution of works and (2) post tender negotiation? BB2. Write short notes on: (i) risk purchase (ii) profroma on cost (iii) make or buy decision (iv) completion reports (v) variation in quantities in a works contract BB3. The workshop out-turn statements truly and effectively reflect shop

activities and efficiency of workshops accounts office. Discuss with particular reference to checks to be exercised in the preparation of statement BB4. How far stock verification can contribute to better material management? What improvement, if any, would you suggest to make it more effective? BB5. Explain the linkage between stores, WMS and Revenue Budget BB6. There has been a spurt in the cases referred to for arbitration on this railway. How far is this attributable to the recent changes in the arbitration act? Are there deficiencies in contract formulation and management? Suggest remedies. Posted by gracemugil at 9:27 AM LDCE QUESTION PAPERS YEAR WISE SOUTHERN RAILWAY 11TH JUNE 2008 PAPER I GENERAL KNOWLEDGE & ENGLISH, OFFICIAL LANGUAGE POLICY: GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO THE RAILWAYS. BOOKS AND BUDGET INCLUDING TRAFFIC BOOK Important this paper contains two sections A B & C both sections have to be answered section A carries 50 marks and section B carries 100 marks SECTION A (MAX MARKS-50) 1. Write short notes on any two of the following (10 marks) a) Narmada Bachao b) VAT c) Organ Transplant d) Right to Information Act 2. Expand the following abbreviations ( 5 marks marks each) a) LPG b)CAT c)PAC d)SPV e)ONGC f) UPSC g)SPCA h) PERT g) IMF h) IRCTC 3. Explain the concept of Raj Bhasha how it is implemented in your office (Please

restrict your note to 250 words) 5 marks 4. Name the authors of the following books ( 5 marks) a) God of Small Things b) Malgudi Days c) As You Like It D) My Experiments With Truth E) Arthashastra F) Who Moved My Cheese G) Anand Math H) The Monk Who Sold His Ferrari I) Discovery of India J) Harry Potter and Order Of Phoenix 5. Fill in the blanks (5 marks) a) Veni ______ vicci b) A Stitch in time _____________ ____________ c) Ignorance is _____________ d) Rise and Fall of _________ __________ e) Few and ________ between f) I came, I saw and I __________ g) Jai Jawan Jai ____________ h) A thing of ________ is a joy forever i) if they dont have bread let them ear ____________ j) a ___________ measures earthquake 6. Briefly explain the difference between the following (10 marks) a) Fundamental rights and directive principles b) bonafide and malafide c) BOLT & BOT d) Limited tender an d open tender e) Concurrence and sanction 7. The following personalities have been newsworthy. Briefly state the reason ( 10 marks) a) E Sreedharan b) INDIRA Nooyi c) Barack Obama d) J K Rowling e) Sunita Williams f) Kiran Mazumdar Shaw g) Dalai Lama h) Ratan Tata i) Asif Ali Sardari j) Hillary Clinton

SECTION B MAX MARKS 100 This section contains two parts A & B Attempt four questions taking any two from each All questions carry equal marks of 25 each 1. What is the need for separate audit by representatives of comptroller and auditor general with effective internal auditing within the system, can c& AG Audit can be dispensed with discuss in detail giving pros and cons. 2. Write short notes on any five a) Konkan Railway Corporation b) Canons of Financial Propriety c) Delegation of powers d) reappropriations e) Charged and voted expenditure f) Railway Board g) Dedicated freight corridor 3. In the present set up of Indian railways what are the different FUNDS In brief describe the nature of each fund and their operation. Briefly discuss CAPITAL FUNDS 4. How is the operating ratio calculated? What the limitations of this ratio in assessing the financial viability of the railway. What are your suggestions to bring down the operating ratio of Southern Railway? 5. Railway finances were separated fro general finances primarily to secure stability for civil estimates by providing for an assured contribution from railway revenues and also to introduce flexibility in the administration of railway finances, is this concept still relevant today. Discuss relative advantages and disadvantages. PART B 1. What is the purpose of accounts office balance sheet. Briefly indicate the nature of debit and credit entries. What action would be taken for realisation of old outstanding? 2. Write short notes on any five a) Zero based budgeting b) Suspense heads c) Apportionment of earnings d) M & P Programme e) Approximate account current f) Railway Act

3. What is appropriation accounts annexure J is an index of the efficiency of the accounts department. Discuss how we can on southern railway minimise the number of instances brought under annexure J 4. In the existing systems, the closure of accounts take considerable time. Even then the booked expenditure do not reflect the actual and correct picture. Critically examine the procedure of monthly, quarterly and annual closing and give your suggestions for improving the existing system. Also indicates whether approximate account current should continue 5. Traditional Budgeting is functionally oriented and accounting oriented but not result oriented. Zero based budgeting is an improvement over traditional budgeting dicusss this statement in detail in the context Indian railways and also explain how zero based budget can be applied for revenue budget (i.e. working expenses).

LDCE QUESTION PAPERS YEAR WISE SOUTHERN RAILWAY 12TH JUNE 2008 PAPER II TOTAL SIX QUESTIONS TO BE ANSWERED TWO FROM PART I AND TWO FROM PART II AND TWO FROM EITHER PART III A OR III B ALL QUESTIONS CARRY EQUAL MARKS PART I FINANCIAL JUSTIFICATION FOR EXPENDITURE and TRAFFIC COSTING

(MAX MARKS 50) ATTEMPT ANY TWO OUT OF QUESTIONS 1 TO 4 1 In the context of railway operations, explain the cost of joint costs. What is the basis on which such costs are apportioned among various services? 2. Write short notes on any five (maxi marks 5 each) a.) Uneconomic Branch Lines b.) Out of Turn Works C) Special Limited Tenders D) Throughput Enhanced Works E) Terminal Charges F) Orange Book and Pink Book G) Specific Fuel Consumption 3. What is meant by productivity test and how it is applied to new projects? Do they serve the purpose as intended? 4. Highlight the importance of Sensitivity Analysis in evaluating investment proposals. How would you apply this to a proposal for a new line project? PART II MANAGEMENT ACCOUNTING (MAX MARKS 50) ANSWER ANY TWO QUESTIONS OUT OF QUESTIONS 5 TO 8 5. Define Break Even Analysis how it is calculated and what are the uses of Break-Even Analysis as a management tool 6. Write short notes on any five: a) Management Audit B) Profit Volume Ratio C) Wagon Turn Around D) Variance Analysis E) Net Tonne Kilometres F) Standard Costing 7. What is meant by financial ratios illustrate any two ratios can operating ratio be taken as a financial ratio give reasons 8. Discuss in detail the concept of performance of budgeting and its application in railway working PART III MAX MARKS 50 Important answer any two out of questions 9 to 12 or any two out of questions 13 to 16 PART III A 9. What is meant by apportionment of earnings how is it done in respect of goods earnings of through traffic?

10. What is traffic suspense what are the items that constitute traffic suspense give your suggestions to reduce traffic suspense on Southern Railway? 11. Write short notes on any five a) Leave Not Due B) Staff Benefit Fund C) Foreign Service Contribution D) Supernumerary Post E) Ex Gratia Payment F) Special Casual Leave 12. (a) Briefly describe the organisational set up of the statistical department And (b) Define the following i. Engine Hours ii. Gross Tonne Kilometres iii. Route Kilometres iv. Occupation Ratio PART III B WORKSHOP STORES ACCOUNTS AND GENERAL EXPENDITURE 13. discuss how the POH of a Locomotive is worked out and explain how direct and indirect costs are taken into accounts 14. (a) what is stock adjustment accounts (b) What are the various items adjusted through this account C. Who is the competent authority to sanction the clearance of balance under this head 15. What are the essentials of a good inventory control system? Discuss ABC analysis and its advantages 16. Write short notes on any five a) Completion Estimates and Completion Reports B) Risk and Cost C) Non-Schedule Items D) Final Location Survey E) Fall Clause f) EFT and ECS
Posted by gracemugil at 7:34 AM 0 comments Labels: QUESTIONS

LDCE QUESTIONS 2007

LDCE QUESTION PAPERS YEAR WISE 2007 SOUTHERN RAILWAY 14TH FEBRUARY 2007 PAPER I GENERAL KNOWLEDGE & ENGLISH, OFFICIAL LANGUAGE POLICY:

GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO THE RAILWAYS. BOOKS AND BUDGET INCLUDING TRAFFIC BOOK Important this paper contains two sections A & B. Both sections have to be answered section A carries 50 marks and section B carries 100 marks SECTION A (MAX MARKS-50) 1. write a short essay on any of the following (10 marks) a. If there is poverty anywhere, it affects prosperity every where. b. Effect of information technology on employment is it positive or negative? c. Raj Bhasha policy implementation on IR 2. Expand the following abbreviations ( 5 marks 0.5 marks) a. GDP b. CDROM c. RVNL d.GPS e. LIBOR f. PSLV g. GSLV h. SEBI i. BOLT j. ASEAN 3. Find the difference in meaning and usage of the following pairs of words( 5 marks) a. effluent & affluent b. hallmark & bench mark c. jeans & genes d. affect & effect e. interpret & interrupt 4. why have these persons been in the news ( 5 marks) a. Dr Raja J Cheeliah b. Nawjot Singh Siddhu c. Wangari Maathai d. Mohammed Ynus e. Shane Warne 5. give the name of the authors of these books (5 marks) a. Search in Secret India b. Raja Tarangini c. The World is flat d. Ignited Minds e. Savitri 6. where are the following situated ( 3 marks 0.5 marks ) a. Buland Darwaza b. Hawa Mahal c. RDSO d. Petronas Towers e. Rolland Garros Ground f. Wax Museum of Madam Tussaud 7. Match the following ( 2 marks 0.5 marks) Uber cup Cricket China man Tennis Check mate Badminton Deuce chess 8. write a paragraph on any two of the following ( 4 marks each) a. Dedicated Freight Corridor b. Ombudsman c. GM Crops d. Garib Rath 9. use the following in sentences of your own ( 6 marks 1 marks each) a. ultra wires b. de-novo c. suo-moto d. inter-alia 10. use the following idioms In your own sentences ( 5 marks) a. bite the dust b. strike a balance c. in the same breath d. cast the first stone e. pay through the nose SECTION B MAX MARKS 100 This section contains two parts A & B Attempt four questions taking any two from each

All questions carry equal marks Part A 1. in a developing country like India on the threshold of the take-off, there is always competing demands between remunerative tariffs and societal needs. This calls of new ways of resource rising and innovative revenue measures. Describe the recent steps taken by IR in the regard. Do you have any suggestion? 2. the public accounts committee of parliament has repeatedly criticised the increasing trend of misclassifications ain accounts and mistakes in budgeting. Present an analysis of the causes for these problems. Suggest appropriate steps to eliminate their recurrence 3. railways are at once a Govt dept and commercial enterprise. Discuss how the twin-need of Govt and commercial accounting are satisfied in railway accounting process. Discuss the issue of dividend payment to the central revenue in this context. 4. write shot notes on any two of the following : a. Integrated Budget b. Zero Based Budgeting c. Performance Budgeting d. Corporate Plans Part B 5. Raiwlay Board (FC) have recently appointed a committee to explore the reasons for the delay in submission of monthly actual expenditure and also the variations between the approximates and the actuals. From your angle, analyze the causes for these delays and variations. Can the approximate be dispensed with the actuals submitted at an earlier date? Suggest steps for this. 6. There is a plethora of suspense heads in railway accounting. Discuss the need for continued operation of these suspense heads, specifically focussing on one suspense head each from Earnings, revenue expenditure and works expenditure 7. Write short notes on the following a. demands payable b. exchequer control c. SRS F d. Annual Debt head Report 8. What is the accounting mechanism for recording the traffic earnings of a railway under various heads and their progressive realisation? Also describe the procedure for the apportionment of traffic earnings amongst railways ANSWER ANY TWO out of questions 9 to 12 or ANY TWO out of questions 13 to 16 (25 each) PART III A TRAFFIC ACCOUNTS STATISTICS AND ESTABLISHMENT ( 50 MARKS) 9. do you agree with the statement the magnitude of outstanding under traffic suspense reflects the efficiency of traffic accounts office? Discuss with your suggestions to bring it to the optimal levels. 10. a. what are the various types of statistical information generated from a

goods invoice? Explain in detail how any three of them are calculated. b. what is the reason for the continued difference between accounts office figures and statistical figures in monthly earnings? 11. Write short notes on a. leave not due b. recent changes in the haulage charges of postal traffic c. scale check register d. combine train reports 12. Give significance of the following statistical results a. wagon kilometres per wagon per day b. net tonne kilo meters c. occupation ratio d. net tonne kilo meters per engine hour Part III B WORKSHOP AND STORES ACCOUNTS AND GENERAL EXPENDITURE 13. Elucidate a. what are the constituent elements of workshop manufacturing suspense? b. the objective and procedure for job costing in a railway workshop. How would you take make or buy decision based on cost data? 14. write short notes on a. VED b.repeat order c. stores exception reports d. transfer pricing 15. a. describe the various techniques used for reducing the material cost through various stages in the purchase,storage, issue and disposal b. how is inventory turn over ratio calculated? Can it be termed as a reliable index of inventory management 16. discuss the management information system with special reference to material management. Explain how the system helps the management in decision making.

LDCE QUESTION PAPERS YEAR WISE SOUTHERN RAILWAY 15TH FEBRUARY 2007 PAPER II TOTAL SIX QUESTIONS TO BE ANSWERED TWO FROM PART I AND TWO FROM PART II AND TWO FROM EITHER PART III A OR III B ALL QUESTIONS CARRY EQUAL MARKS PART I FINANCIAL JUSTIFICATION FOR EXPENDITURE and TRAFFIC COSTING (MAX MARKS 50) 1. Describe the steps/stages involved in preparing a project report for new line

project, predominantly for carrying iron ore. How is the project-appraisal and sensitivity analysis done for assessing the viability of the project? Assume your own data 2. Answer the following a. there is a section of opinion which holds that cross-subsidisation in fares between passenger and goods in railways should be abandoned and the fare structure should align costs with tariff. Does the present traffic costing system provide adequate and reliable data to discuss the opinion? b. discuss the methodologies of costing EMU services 3. Discuss any three of the following in brief a. social cost benefit analysis b. specific fuel consumption c. apportionment of joint costs d. green book e. two packet system of tendering f. risk and cost tender 4. Railways need alternative sources for plan expenditure. Discuss the schemes like BOLT, BOT and projects under PPP in furthering this purpose. PART II MANAGEMENT ACCOUNTING ( Max marks 50) 5. Explain the concept and utility of financial ratio analysis. Discuss the use of at least four ratios to assess the comparative performance of a railway in different periods as well as with other railways 6. a. discuss cost volume-profit analysis . Describe the utility of break-even analysis for profit planning, continue or drop a product, make or buy decisions etc b. zenith company manufactures a special cement which is sold in bags of 20 kgs its financial data is given below Selling price per bag: Rs. 30.00 Variable cost per bag: Rs 16.00 Fixed cost : Rs 100000.00 Quantity : 3000 bags Calculate the following a. Break even quantity b. Assume 10 % increase in fixed cost and calculate the new break even point c. Assume 50 % increase in fixed cost and calculate the new break even point d. Assume increase in variable cost to Rs 20 per bag and calculate the new break even point 7. write short notes on any three of the following a. variance analysis b. fund flow analysis c. AFRES d. PERT 8. what is meant by Product Life Cycle Costing? Also explain the purpose of the

same. What step you would recommend to reduce the life cycle cost in a railway production unit?
Posted by gracemugil at 7:33 AM 0 comments Labels: QUESTIONS

LDCE QUESTIONS 2003

LDCE QUESTION PAPERS YEAR WISE MAY 2003 PAPER I PART I GENERAL KNOWLEDGE & ENGLISH 1. Expand the following abbreviations ( 5 marks half marks each) a) BCCI b) KRCL c) RITES d) IRSSE e) GNP f) MFN g) CCRS h) FEMA i) CD-ROM j) IVRS 2. Name the following (5 marks each half marks each) a) First Indian woman to win an Olympic medal b) General manager, southern railway c) Chairman railway board d) Mixed doubles champions of Australian open 2003 e) Venue of Olympics 2004 f) Currency of Bangladesh g) Firs president of India h) Batsman to score the fastest century in cricket world cup i) The author of the column with malice towards one and all j) Secretary of state USA 3. In which cities would you find the following ( 5 marks half marks each) a) Leaning Tower b) Statue Of Liberty c) Lotus Temple d) Hutatma Chowk e) Louvers Museum f) Petronas Towers g) Gate Way Of India h) Popes Residence i) Vidhan Soudha j) Wimbledon

4. Match the following ( 3 marks half mark each) 1. rugby a. castle 2. golf b. pole position 3. motor racing c. deuce 4. chess d. little slam 5. tennis e. eagle 6. contract bridge f. touch down 5. Name the authors of the following books ( 2 marks half mark each) a) Interpreter Of Maladies b) Discovery Of India c) A Suitable Boy d) Madhushala 6. What are the following ( 3 marks half mark each) a) East coast railway head quarters b) Rail coach factory c) Diesel component works d) Garden reach e) Baroda house f) IRIATT ENGLISH LANGUAGE 8. USE THE FOLLOWING to bring out the difference in meaning ( 5 marks 1 mark each) a) Bear and bare b) Lose and loose c) Break and brake d) Severe and persevere e) Genes and jeans 9. use the following in your own sentences ( 10 marks 1 mark each) a) Suo moto b) Fight shy of c) De facto d) Let sleeping dogs lie e) Lingua franca f) Take to heart g) Ad infinitum h) At the eleventh hour i) Par excellence j) Laughing stock 10. Write a para of not more than SIX sentences on ANY TWO of the following (10 marks 5 marks each) a) Child is the father of the man b) There is many a slip between the cup and the lip c) Brevity is the soul of wit

PART II GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING (50 marks) 11. Write briefly about the various funds now in operation in Indian railways (10) 12. Answer ANY TWO of the following (20 each) a) Trace briefly the various stages from survey to completion report of a new line b) Write short notes on ANY TWO of the following 1. appropriation accounts 2. misc advance revenue 3. productivity test c) Distinguish between ANY TWO of the following 1. Operating ratio and PEI 2. TC and JV 3. Sundry earnings and miscellaneous earnings PART III BOOKS & BUDGET (INCLUDING TRAFFIC BOOK) (50 MARKS) 13. What steps would you suggest to reduce cash handling by railway (10) 14. Answer ANY TWO of the following a) How are the earnings apportioned between zonal railways? Is apportionment necessary? b) Distinguish between approximate and actual account current. Is it necessary to prepare both? c) What are the various components of traffic suspense? How can we control each of them? LDCE QUESTION PAPERS YEAR WISE 2003 PAPER II SIX QUESTIONS ARE TO ANSWERED (TWO FROM PART I TWO FROM PART II AND TWO FROM EITHER PART III A OR PART III B) (each question carries 25 marks) Part I FINANCIAL JUSTIFICATION AND TRAFFIC COSTING ( 50 MARKS) 1. How are Suburban cost worked out in the railway? Is the methodology adequate? 2. write short notes on ANY THREE of the following a. urgency certificate b. debits under demand no 9 c. material modification d. wagon turn round 3. if the route between Madurai and Tutucorin is to electrified how will you work out the justification? What are the major data required? PART II MANAGEMENT ACCOUNTING (50 MARKS) 4. What are the various sources of non-traditional earnings that have been and can be exploited by railways? Comment on the success or failure of the efforts to southern railway in this area in 2001-02 and 2002-03 5. What is ratio analysis? Discuss any two major ratios used in railways vis--vis companies

6. Discuss the use of computers in railway financial management. What are the areas that should be covered in computerised financial management information system? ANSWER ANY TWO out of questions 7, 8 and 9 or ANY TWO out of questions 0,11 and 12 (25 each) PART III A TRAFFIC ACCOUNTS STATISTICS AND ESTABLISHEMENT ( 50 MARKS) 7. Introduction of PRS, ARTS machines and other modernisations hve led to newer types of frauds. What steps can be taken by traffic accounts office and TIAs to detect these frauds? Illustrate your answer with at least two types of frauds 8. Write shot notes on ANT THREE of the following a) LPC b) Combined/joint train report c) NTKM d) Classification of commodities e) Leave not due 9. How would you check the following proposals? a. station to station rate for moving sponge iron b. proposal under volume discount scheme c. opening of a halt station PART III B WORKSHOP &STORES AND GENERAL EXPENDITURE (50 marks) 10 a. explain the concept of part estimates b. is there any need for accounts office to vet tender schedule in works tenders? Write in detail bringing out Boards orders on the subject 11. Write short notes on ANY THREE of the following a) Turnover ratio b) Letter of credit c) Basic schedule of rates d) Material at site accounts 12 how are POH debits settled between two zonal railways? What are the reasons or wide variation in POH costs in different workshops and what can be done to bring about uniformity?
Posted by gracemugil at 7:32 AM 0 comments Labels: QUESTIONS

MONDAY, OCTOBER 05, 2009

LDCE QUESTIONS 2001

LDCE QUESTION PAPERS YEAR WISE 14th June 2001 PAPER I

Important; this paper contains two sections A and B. both sections have to be answere. Sectin A carries 50 marks and Section B carries 100 marks Section A (max marks 50) GK I Expand the following abbreviations (i) CBEC (ii) ICICI (iii) IRCON (iv) PAC (v) LIBOR (vi) SAIL (vii) TRAI (viii) BOLT (ix) UNESCO (x) SEBI 5 marks GK II write short notes onANY FIVE I. BALCO disinvestment II. Dabhol power project III. External commercial borrowing IV. Moodys rating V. Narmada river valley project VI. Green house effect VII. Public distribution system 10 marks GK III. write short notes in not more than 200 words on ANY ONE of the following i. Official language policy ii. Renewable energy sources iii. Information technology 10 marks GK 4 name the authors of the following books i. God of small things ii. Discovery of India iii. Malgudi days iv. Das capital v. War and peace 5 marks GK 5 name the sports associated with the following i. Ranji trophy ii. Durand cup iii. Rangaswamy cup iv. Thomas cup v. Wimbledon 5 marks GK 6 Use the following pairs of words in sentences of your own i. Poll pole ii. Adept adapt iii. Excepted expected iv. Opposite apposite v. Cite site 10 marks GK 7 Fill up the blanks with suitable preposition The cabinet __________ Wednesday decided _________ form a sub-committee _____ draw ______ a white paper __________ the financial position _____ the state. The Government wanted ________ place the factual position _____ the people ______ the white paper 5 marks

SECTION B max marks 100 This section contains two parts A and B. attempt any four questions taking any two from each part. All questions carry equal marks BA 1. Indian railways are required to fund not only commercially viable projects but also non-viable but socially relevant projects over the few decades. The massive investment requirements of the shelf of pending projects need innovative measures for funding. Outline some of the specific initiates taken by the railways in this direction and suggest further measures to over come the problem of resource crunch. BA 2 how is parliamentary control over railways finances exercised? What is the role of various parliamentary committees in this process? BA 3 writes short notes on ANY FOUR i. Ways And Means Advances ii. Rakesh Mohan Committee iii. Railway Safety Fund iv. Action Taken Note v. Commercial Exploitation Of Land vi. Amortization BA 4 what is zero based budgeting. What are the steps taken by the railways in the last five years to adopt this system? BA 5 what is the role of statutory audit on the Indian railways? Is it possible to dispense with the organization if the internal auditing system is strengthened? PART B BB 1 what is appropriate accounts? Annexure J is the index of efficiency of accounts department. Discuss BB2 there is urgent need to simplify the procedure and speed up the realization and accountal of traffic earnings. Discuss duly explaining the present system in detail BB3 railways operate a large number of suspense heads. Discuss the need the context and the method of operation of any THREE of them selecting one each from earnings, revenue and expenditure and works expenditure BB4 the delay in making available the acutals and the wide variation between the

approximate and actual render the present system of closing of accounts ineffective and liable for criticism. Give concrete suggestions to make tangible improvements in this area BB5 physical performance and financial results do not go in tandem so far as earnings are concerned. What are the factors responsible for such a divergence? &/&/&/ WWW

LDCE QUESTION PAPERS YEAR WISE 15th June 2001 PAPER II This paper contains two sections A and B. both sections have to be answered .Section A is compulsory for all candidates and carries maximum of 50 marks. Section B which carries maximum of 100 marks has two parts A and B. candidates should attempt either of the two parts depending on their optional subject SECTION A (max marks 50) A1 There is an overwhelming view that cross-subsidisation of passenger fare by freight rate should be given up and there should be alignment of tariff with the costs. How far our traffic costing system can be relied upon to take decisions in such important aspect? Do you have any suggestions to make? A2. What are financial ratios? Enumerate any three of them and examine their applicability to railway working A3. With the computerisation of accounts is should be possible to determine the cost activity wise. Do you agree? What further measures are required to have meaningful data? A4. What is the meaning of life cycle costing? What are the areas where it can be employed? Is it an improvement over the normal costing system? Or What is marginal costing? Explain the scope for adopting this concept for maximising the intensity of use of railway assets SECTION B Important: This section contains two parts A and B. Either part A or part B should be attempted by candidates depending on their choice of optional Part A (TRAFFIC ACCOUNTS AND STATISTICS; ESTABLISHMENT) Answer any three questions. All questions carry equal marks

BA 1. How effective is the internal check mechanism of passenger reservations (PRS) and Advanced Railway Ticketing System (ARTS)? Is the system fool proof and free from frauds? BA2. The magnitude of outstanding under Traffic Suspense reflects the efficiency of traffic accounts office. Discuss BA3. (i) What are the important operating statistics relating to goods operations? (ii) What is Specific Fuel Consumption? How it is computed for diesel and electric traction? BA 4 writes short notes on: I. Workmens compensation II. Transport allowance III. Annual statistical statement No 40 IV. Operating ratio V. Pension fund BA 5. Recommendation of V pay commission has thrown railway finances out of gear do you agree? Or Elaborate the procedures of internal check of establishment claims in a computerised environment as distinct from manual bills PART B (GENERAL EXPENDITURE ACCOUNTS, WORKSHOP, AND STORES ACCOUNTS) Answer any THREE questions. All questions carry equal marks BB1. What are the latest instructions from Railway Board regarding (1) award of contracts n single tender basis for execution of works and (2) post tender negotiation? BB2. Write short notes on: (i) risk purchase (ii) profroma on cost (iii) make or buy decision (iv) completion reports (v) variation in quantities in a works contract BB3. The workshop out-turn statements truly and effectively reflect shop activities and efficiency of workshops accounts office. Discuss with particular reference to checks to be exercised in the preparation of statement BB4. How far stock verification can contribute to better material management? What improvement, if any, would you suggest to make it more effective?

BB5. Explain the linkage between stores, WMS and Revenue Budget BB6. There has been a spurt in the cases referred to for arbitration on this railway. How far is this attributable to the recent changes in the arbitration act? Are there deficiencies in contract formulation and management? Suggest remedies.
Posted by gracemugil at 9:27 AM 0 comments Labels: QUESTION PAPER

LDCE QUESTIONS 1996

LDCE QUESTION PAPERS YEAR WISE 6th September 1996 PAPER I GENERAL KNOWLEDGE AND ENGLISH; GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO RAILWAYS; BOOKS AND BUDGET INCLUDING TRAFFIC BOOK Important: this paper contains two sections A and B. both the sections have to be answered. Section A carries 50 maximum, and section B carries 100 marks SECTION A GK1. Expand the abbreviations in any five 5 marks a) CTBT b) ICRISAT c) NABARD d) ECAFE e) PSLV f) WTO g) SEBI h) MAT i) ILO j) BIFR GK2. (I) Write short notes on any five 10 marks a) Alamatti Dam b) CHIPKO Movement c) Medha Patkar d) Damodhar Valley Corporation e) Vote On Account f) Atlanta g) Solar Energy Or (ii) Write the main features of the official language Act 1963 (Act 19 of 1963) GK3. Write a note in not more than 200 words on any one of the following 15

marks a) Public sector disinvestment programme b) Amarnath yatra c) SAARC GK 4. Fill up the blanks with suitable preposition 5 marks Coming back _______ the Eastern Railway, operations were _____ its peak efficiency and ____ February and March 1969, _____ loading figures ____ coal and general goods set new records. ___ far ____ general goods loading is concerned the figures obtained _____ those months have never been reached subsequently. GK 5. Name the authors of the following books 5 marks a) Discovery of India b) My experiments with truth c) Passage to India d) As you like it e) Ivanhoe GK 6. What is common to the following railway stations from the point of view of fast travel 5 marks Lucknow, Kalka, Amritsar, Dehardun, Bhopal, Bokaro, Ahmedabad, and Bangalore GK 7. Name the four highest civilian awards given in our country naming atleast two recipients of the highest award 5 marks SECTION B (MAXIMUM MARKS 100) This section contains two parts A and B. attempt any four questions taking any two from each part. All questions carry equal marks of 25 PART A BA 1. What are the various instruments through which the Indian railway finance corporation raises funds? How are these deposited to meet the capital requirement of railways ? how does the Indian railways discharge its liability to the corporation? BA 2. write short notes on any four a) Amortisation b) Capital Fund c) Railway Fare And Freight Enquiry Committee d) Activity Based Costing e) BOLT Schemes f) Budgetary Reports BA3. What are the various committees of parliament relating to railway financial performance? Explain in detail the working of any one of the committees BA4. In the wake of economic reforms and liberalisation policies Indian railways

system and procedures require fundamental change discuss BA 5. (a) What is the purpose of different funds in the set up of the existing railways financial system? (b) What are the implications in financial terms and nature of justification between charging of works to capital fund and capital-at-charge? PART B BB 1. What do you understand by zero based budget? How is this improvement over the conventional system of budgeting in railways? BB2. Explain the present system of remittance of earnings into government account. What are your suggestions for improving the promptness of accountal? BB3. How is the earnings budget of a railway formulated? What is the usefulness of various statistical data in this exercise? BB4. Within the appropriations voted by parliament, relays should be free to prioritise their investments on works, rolling stock and machinery and plant. Do you agree? Give reasons for your answer. BB5. The present system of closing of accounts and transfer adjustments delay the availability of accounting information for decision making. What are the areas in which this can be improved upon?

LDCE QUESTION PAPERS YEAR WISE 7th September 1996 PAPER II FINANCIAL JUSTIFICATION FOR EXPENDITURE AND TRAFFIC COSTING: MANAGEMENT ACCOUNTING, TRAFFIC ACCOUNTS AND STATISTICS: ESTABLISHMENT (OR) GENERAL EXPENDITURE ACCOUNTS WORKSHOP AND STORES ACCOUNTS Important: this paper contains two sections A and B. both the sections have to be answered. Section A is compulsory for all candidates and carries 50 marks maximum Section B which carries 100 marks maximum has two parts A and B. candidates should attempt either of the two papers depending on their optional subjects. Section A maximum marks 50 A 1. what do you understand by life-cycle costing? What are the important areas where it can be employed? How is it an improvement over the normally known costing system? A 2. what is meant by financial ratios? Enumerate any three of them. Can the operating ratio be considered as a financial ratio? Give reasons for your answer A 3. a work costing Rs 75 Lakhs and not included in the sanctioned budget is

required to be executed urgently. What is the procedure to be followed in the zonal railway before the work can be commenced? A- 4. in regard to goods traffic what is the traffic costing information available? How are they helpful in investment formulation? Section B Important: this section contains two part A & B. either part A or Part B should be attempted by candidates depending on their choice of optional. Each part contains a maximum of 100 marks. Part A Traffic accounts and statistics establishment Answer any three questions All questions carry equal marks BA 1. What is the impact and consequential changes on the traffic accounts office due to introduction of passenger reservation system (PRS) and advanced railway ticketing system (ARTS)? Has this contributed to the efficiency of internal check? BA 2. Write short notes on a) Cash in transit b) Leave not due c) Ex- Gratia bonus d) Demands recoverable e) Charges for haulage of postal traffic BA 3. What are the types of statistical information generated from a goods invoice? Explain in detail how any three of them are calculated. BA 4. How far can the procedure relating to internal check in the accounts code be dispensed with in respect of computer prepared pay bills? BA 5. The performance of the accounts dept in recovering dues to the administration from the employees requires improvement. Can you suggest any system improvement? Part B General Expenditure accounts workshop and stores accounts BB1. Higher inventory levels are preferable to out of stock situations. What are the economic and financial implications? BB2 what are the existing safe guards for effective control over expenditure? Can you suggest any improvement? BB 3. What do you understand by the two envelope system in a works tender? How is this an improvement over the existing open tender system? BB4. The existing system of incentive payment encourages inefficiency and dilutes quality. Can you suggest any alternative system to improve productivity in the workshops? BB 5. an item was simultaneously ordered on two sources after an open tender A at Rs 2.00 per unit and B at Rs 2.05 per unit. B completes his supply within the delivery period of 90 days and A fails to even commence supply. In this back ground a proposal is received from the COS for enhancing the quantity on B, arguing that the item is regularly required and stocks will last only 15 days. B is

agreeable for the enhancement. What will be your recommendations on the proposal? Give reasons for your answer.
Posted by gracemugil at 9:26 AM 0 comments Labels: QUESTION PAPER

LDCE QUESTIONS 1994

LDCE QUESTION PAPERS YEAR WISE MAY 1994 PAPER I GENERAL KNOWLDEDGE AND ENGLISH; GENERAL PRICIPLES OF GOVERNEMNT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO RAILWAYS; BOOKS AND BUDGET INCLUDING TRAFFIC BOOK Important: this paper contains two sections A and B. both the sections have to be answered. Section A carries 50 maximutm, and section B carries 100 marks SECTION A (Max marks 50) GK1. Expand the abbreviations in any five 5 marks i. GATT ii. IMF iii. ANC iv. ASEAN v. SLV vi. NPT vii. CAT viii. RBI ix. ADB x. UPSC GK 2. Write short note on any five 10 marks i. Isobar ii. Dunkel iii. Territorial waters iv. Wind farms v. Bosania vi. Telugu ganga vii. Nelson Mandela viii. Yasser Arafat ix. Narmada project x. Hazarat bal mosque GK 3. Match the following 5 marks i. Lara a. Jhansi ii. Rabindranath Tagore b. Atomic Energy iii. Lakshmi Bai c. Cricket iv. Homi Baba d. Chess v. Anand e. Geethanjali

GK 4. Use any five of the following pairs of words in sentences of your own 10 marks i. coarse course vi. Prey - pray ii. wise - vice vii. Brake - break iii. call cavail viii. Tall toll iv. rain rein ix. Foil - fail v. sell - cell x. Naval Novel GK 5. Fill up the blank with suitable prepositions 5 marks The absence _____ census data is taken advantage of ____ various persons ____ each state ____boost the estimates _______ persons speaking their language. GK 6. Write a note in not more than 250 words one of the following 10 marks a. national literacy programme b. rail road coordination c. public sector undertaking GK 7. Give one word for any five of the following 5 marks i. one who sells flowers ii. doctor treating children iii. specialist in heart disease iv. documents issued by authority to its citizens who wants to travel abroad v. the presiding authority over Lok Sabha who generally conducts its proceedings vi. one who writes dramas vii. the highest point of a mountain viii. a person who knows a number of languages ix. science dealing with study of animals and birds SECTION B This section contains two parts A and B. Attempt any four questions taking any two from each part. All questions carry equal marks PART A BA 1. Discuss the committee system introduced for ________ of the budget and examine whether this in any way rendered any of other already existing instrument/procedure for financial control of railway by parliament redundant. BA 2. What is the purpose of different funds in the set up of existing financial system of railways? Has there been any change in the last two years? Discuss the pros and cons of the change if any BA 3. In what way the present set up and systems and procedures in railway help or hinder the railway in coping with the recent liberalisation policy initiated by the Government? Discuss BA 4. Write short notes on any four a. Railway Convention Committee

b. Plan Heads c. Indian Railway Finance Corporation d. Konkan Railway Corporation e. Canons Of Financial Propriety BA 5. What is the need for separate audit by representatives of the Comptroller and Auditor General? With more effective organisation or internal auditing system can it be dispensed with? Discuss PART B BB 1. Do you consider the present procedure method of assessing earnings effective and realistic? Suggest any improvements / innovations you feel necessary BB 2. How far the principles of zero based budgeting and management accounting been adopted I n railway in assessing the requirement as also reasonableness and need of inputs and analysis and presentation? Discuss BB 3. The present system of monitoring and accountal of remittance of earnings is not effective In preventing frauds. Discuss. Do you suggest any procedural changes? BB 4. The present procedure of apportionment of earnings and expenditure is not fair to the southern railway with limited lead. Discuss BB 5. Discuss whether it is necessary to have Annual Works Programme, and M&P as at present? What are the alternatives/improvements you would suggest and why?

LDCE QUESTION PAPERS YEAR WISE May 1994 PAPER II FINANCIAL JUSTIFICATION FOR EXPENDITURE AND TRAFFIC COSTING: MANAGEMENT ACCOUNTING, TRAFFIC ACCOUNTS AND STATISTICS: ESTABLISHMENT (OR) GENERAL EXPENDITURE ACCOUNTS WORKSHOP AND STORES ACCOUNTS Important: this paper contains two sections A and B. both the sections have to be answered. Section A is compulsory for all candidates and carries 50 marks maximum Section B which carries 100 marks maximum has two parts A and B. candidates should attempt either of the two papers depending on their optional subjects. Section A maximum marks 50 Attempt any two questions. Each questing carries 25 marks A 1. How far the present traffic costing been effective in determining

realistically the financial viability of introduction of new trains/augmentation of service? A 2. Traffic costing like statistics is often used not for enlightenment in taking correct decision but for supporting decisions one wants to take. How far is this statement well founded or unfounded. Discuss with specific cases if any illustrating your stand. A 3. How often the principle of marginal costing used in capturing / retaining the customer while protecting and furthering the financial interest of railways? Illustrate A 4. How far the principle of zero based assessment of inputs and innovation in management accounting principles utilised to further the objective of change over to unigauge system? Discuss. SECTION B Important: This section contains two parts A and B. Either part A or part B should be attempted by candidates depending on their choice of optional Each part contains a maximum of 100 marks Part A (TRAFFIC ACCOUNTS AND STATISTICS; ESTABLISHMENT) Answer any three questions. All questions carry equal marks BA 1. How far the present method of compilation and presentation of statistical data helped in effective management decision and control on railway? BA 2. Division as profit center knows its expenditure and not its earnings. How far divisionalisation of traffic accounts help in ensuring effective informed participation nad mobilisation in bettering the financial performance of the division? BA 3. Has the computerisation of reservation system helped in improving the earnings, effecting analysis of passenger profile to maximise the earnings/utilisation of seats, plug loopholes? Discuss the effectiveness of passenger reservation system (PRS) and advance railway ticketing system(ARTS) introduced in current booking. BA 4. Write Short Notes On a. Firms Credit Notes (FCNs) b. Special Casual Leave c. National Holiday d. Wage Period e. Productivity Linked Bonus (PLB) BA 5. Discuss the present method of accountal and recovery of advances and dues like festival advances, diet charges, electricity charges from the staff. Discuss whether the system for recovery is effective and suggest any improvement felt necessary BA 6. What are the steps you would suggest to control the expenditure on establishment which has almost doubled over the last few years for improving

the competitiveness of the railways and its viability? PART B (GENERAL EXPENDITURE ACCOUNTS AND WORKSHOP AND STORES ACCOUNTS) Answer any THREE questions. All questions carry equal marks BB 1. Is risk purchase effective in our system? If not why not and what is the procedural/policy correctives you would suggest? BB -2. With the cost of finance the inventory carriage is increasingly becoming costly. How can railways reduce inventory without compromising on effectiveness of its service and also ensure economy? BB - 3. Discuss the effectiveness of prevailing system of incentive payment in railway workshop. How is it an instrument for improving productivity with quality commensurate with investment for modernisation of the workshop? BB 4. How far the system of purchase through open tenders ensured quality with economy and reliability? Should railway change over to a system of identifying reliable suppliers with long term commitment in the interest of ensuring quality and reliability? BB 5. is the present procedure/method of planning , procuring and inducting machines as replacement or for modernisation cost effective? What are the improvements you suggest to ensure the investments slim, strictly need based and improvement is productivity commensurate with investment is ensured? BB 6. There is growing feeling that we should better privatise, better buy than make. Why is this so? What role can stores and workshop accounts play to rationalise and ensure makes, more attractive than buys and reverse the trend?

LDCE QUESTIONS 1994

LDCE QUESTION PAPERS YEAR WISE MAY 1994 PAPER I GENERAL KNOWLDEDGE AND ENGLISH; GENERAL PRICIPLES OF GOVERNEMNT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO RAILWAYS; BOOKS AND BUDGET INCLUDING TRAFFIC BOOK Important: this paper contains two sections A and B. both the sections have to be answered. Section A carries 50 maximutm, and section B carries 100 marks SECTION A (Max marks 50) GK1. Expand the abbreviations in any five 5 marks i. GATT ii. IMF iii. ANC iv. ASEAN v. SLV

vi. NPT vii. CAT viii. RBI ix. ADB x. UPSC GK 2. Write short note on any five 10 marks i. Isobar ii. Dunkel iii. Territorial waters iv. Wind farms v. Bosania vi. Telugu ganga vii. Nelson Mandela viii. Yasser Arafat ix. Narmada project x. Hazarat bal mosque GK 3. Match the following 5 marks i. Lara a. Jhansi ii. Rabindranath Tagore b. Atomic Energy iii. Lakshmi Bai c. Cricket iv. Homi Baba d. Chess v. Anand e. Geethanjali GK 4. Use any five of the following pairs of words in sentences of your own 10 marks i. coarse course vi. Prey - pray ii. wise - vice vii. Brake - break iii. call cavail viii. Tall toll iv. rain rein ix. Foil - fail v. sell - cell x. Naval Novel GK 5. Fill up the blank with suitable prepositions 5 marks The absence _____ census data is taken advantage of ____ various persons ____ each state ____boost the estimates _______ persons speaking their language. GK 6. Write a note in not more than 250 words one of the following 10 marks a. national literacy programme b. rail road coordination c. public sector undertaking GK 7. Give one word for any five of the following 5 marks i. one who sells flowers ii. doctor treating children iii. specialist in heart disease

iv. documents issued by authority to its citizens who wants to travel abroad v. the presiding authority over Lok Sabha who generally conducts its proceedings vi. one who writes dramas vii. the highest point of a mountain viii. a person who knows a number of languages ix. science dealing with study of animals and birds SECTION B This section contains two parts A and B. Attempt any four questions taking any two from each part. All questions carry equal marks PART A BA 1. Discuss the committee system introduced for ________ of the budget and examine whether this in any way rendered any of other already existing instrument/procedure for financial control of railway by parliament redundant. BA 2. What is the purpose of different funds in the set up of existing financial system of railways? Has there been any change in the last two years? Discuss the pros and cons of the change if any BA 3. In what way the present set up and systems and procedures in railway help or hinder the railway in coping with the recent liberalisation policy initiated by the Government? Discuss BA 4. Write short notes on any four a. Railway Convention Committee b. Plan Heads c. Indian Railway Finance Corporation d. Konkan Railway Corporation e. Canons Of Financial Propriety BA 5. What is the need for separate audit by representatives of the Comptroller and Auditor General? With more effective organisation or internal auditing system can it be dispensed with? Discuss PART B BB 1. Do you consider the present procedure method of assessing earnings effective and realistic? Suggest any improvements / innovations you feel necessary BB 2. How far the principles of zero based budgeting and management accounting been adopted I n railway in assessing the requirement as also reasonableness and need of inputs and analysis and presentation? Discuss BB 3. The present system of monitoring and accountal of remittance of earnings is not effective In preventing frauds. Discuss. Do you suggest any procedural changes? BB 4. The present procedure of apportionment of earnings and expenditure is not fair to the southern railway with limited lead. Discuss BB 5. Discuss whether it is necessary to have Annual Works Programme, and M&P as at present? What are the alternatives/improvements you would suggest

and why?

LDCE QUESTION PAPERS YEAR WISE May 1994 PAPER II FINANCIAL JUSTIFICATION FOR EXPENDITURE AND TRAFFIC COSTING: MANAGEMENT ACCOUNTING, TRAFFIC ACCOUNTS AND STATISTICS: ESTABLISHMENT (OR) GENERAL EXPENDITURE ACCOUNTS WORKSHOP AND STORES ACCOUNTS Important: this paper contains two sections A and B. both the sections have to be answered. Section A is compulsory for all candidates and carries 50 marks maximum Section B which carries 100 marks maximum has two parts A and B. candidates should attempt either of the two papers depending on their optional subjects. Section A maximum marks 50 Attempt any two questions. Each questing carries 25 marks A 1. How far the present traffic costing been effective in determining realistically the financial viability of introduction of new trains/augmentation of service? A 2. Traffic costing like statistics is often used not for enlightenment in taking correct decision but for supporting decisions one wants to take. How far is this statement well founded or unfounded. Discuss with specific cases if any illustrating your stand. A 3. How often the principle of marginal costing used in capturing / retaining the customer while protecting and furthering the financial interest of railways? Illustrate A 4. How far the principle of zero based assessment of inputs and innovation in management accounting principles utilised to further the objective of change over to unigauge system? Discuss. SECTION B Important: This section contains two parts A and B. Either part A or part B should be attempted by candidates depending on their choice of optional Each part contains a maximum of 100 marks Part A (TRAFFIC ACCOUNTS AND STATISTICS; ESTABLISHMENT) Answer any three questions. All questions carry equal marks BA 1. How far the present method of compilation and presentation of statistical

data helped in effective management decision and control on railway? BA 2. Division as profit center knows its expenditure and not its earnings. How far divisionalisation of traffic accounts help in ensuring effective informed participation nad mobilisation in bettering the financial performance of the division? BA 3. Has the computerisation of reservation system helped in improving the earnings, effecting analysis of passenger profile to maximise the earnings/utilisation of seats, plug loopholes? Discuss the effectiveness of passenger reservation system (PRS) and advance railway ticketing system(ARTS) introduced in current booking. BA 4. Write Short Notes On a. Firms Credit Notes (FCNs) b. Special Casual Leave c. National Holiday d. Wage Period e. Productivity Linked Bonus (PLB) BA 5. Discuss the present method of accountal and recovery of advances and dues like festival advances, diet charges, electricity charges from the staff. Discuss whether the system for recovery is effective and suggest any improvement felt necessary BA 6. What are the steps you would suggest to control the expenditure on establishment which has almost doubled over the last few years for improving the competitiveness of the railways and its viability? PART B (GENERAL EXPENDITURE ACCOUNTS AND WORKSHOP AND STORES ACCOUNTS) Answer any THREE questions. All questions carry equal marks BB 1. Is risk purchase effective in our system? If not why not and what is the procedural/policy correctives you would suggest? BB -2. With the cost of finance the inventory carriage is increasingly becoming costly. How can railways reduce inventory without compromising on effectiveness of its service and also ensure economy? BB - 3. Discuss the effectiveness of prevailing system of incentive payment in railway workshop. How is it an instrument for improving productivity with quality commensurate with investment for modernisation of the workshop? BB 4. How far the system of purchase through open tenders ensured quality with economy and reliability? Should railway change over to a system of identifying reliable suppliers with long term commitment in the interest of ensuring quality and reliability? BB 5. is the present procedure/method of planning , procuring and inducting machines as replacement or for modernisation cost effective? What are the improvements you suggest to ensure the investments slim, strictly need based and improvement is productivity commensurate with investment is ensured?

BB 6. There is growing feeling that we should better privatise, better buy than make. Why is this so? What role can stores and workshop accounts play to rationalise and ensure makes, more attractive than buys

LDCE QUESTIONS 1996

LDCE QUESTION PAPERS YEAR WISE 6th September 1996 PAPER I GENERAL KNOWLEDGE AND ENGLISH; GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO RAILWAYS; BOOKS AND BUDGET INCLUDING TRAFFIC BOOK Important: this paper contains two sections A and B. both the sections have to be answered. Section A carries 50 maximum, and section B carries 100 marks SECTION A GK1. Expand the abbreviations in any five 5 marks a) CTBT b) ICRISAT c) NABARD d) ECAFE e) PSLV f) WTO g) SEBI h) MAT i) ILO j) BIFR GK2. (I) Write short notes on any five 10 marks a) Alamatti Dam b) CHIPKO Movement c) Medha Patkar d) Damodhar Valley Corporation e) Vote On Account f) Atlanta g) Solar Energy Or (ii) Write the main features of the official language Act 1963 (Act 19 of 1963) GK3. Write a note in not more than 200 words on any one of the following 15 marks a) Public sector disinvestment programme b) Amarnath yatra c) SAARC GK 4. Fill up the blanks with suitable preposition 5 marks

Coming back _______ the Eastern Railway, operations were _____ its peak efficiency and ____ February and March 1969, _____ loading figures ____ coal and general goods set new records. ___ far ____ general goods loading is concerned the figures obtained _____ those months have never been reached subsequently. GK 5. Name the authors of the following books 5 marks a) Discovery of India b) My experiments with truth c) Passage to India d) As you like it e) Ivanhoe GK 6. What is common to the following railway stations from the point of view of fast travel 5 marks Lucknow, Kalka, Amritsar, Dehardun, Bhopal, Bokaro, Ahmedabad, and Bangalore GK 7. Name the four highest civilian awards given in our country naming atleast two recipients of the highest award 5 marks SECTION B (MAXIMUM MARKS 100) This section contains two parts A and B. attempt any four questions taking any two from each part. All questions carry equal marks of 25 PART A BA 1. What are the various instruments through which the Indian railway finance corporation raises funds? How are these deposited to meet the capital requirement of railways ? how does the Indian railways discharge its liability to the corporation? BA 2. write short notes on any four a) Amortisation b) Capital Fund c) Railway Fare And Freight Enquiry Committee d) Activity Based Costing e) BOLT Schemes f) Budgetary Reports BA3. What are the various committees of parliament relating to railway financial performance? Explain in detail the working of any one of the committees BA4. In the wake of economic reforms and liberalisation policies Indian railways system and procedures require fundamental change discuss BA 5. (a) What is the purpose of different funds in the set up of the existing railways financial system? (b) What are the implications in financial terms and nature of justification between

charging of works to capital fund and capital-at-charge? PART B BB 1. What do you understand by zero based budget? How is this improvement over the conventional system of budgeting in railways? BB2. Explain the present system of remittance of earnings into government account. What are your suggestions for improving the promptness of accountal? BB3. How is the earnings budget of a railway formulated? What is the usefulness of various statistical data in this exercise? BB4. Within the appropriations voted by parliament, relays should be free to prioritise their investments on works, rolling stock and machinery and plant. Do you agree? Give reasons for your answer. BB5. The present system of closing of accounts and transfer adjustments delay the availability of accounting information for decision making. What are the areas in which this can be improved upon?

LDCE QUESTION PAPERS YEAR WISE 7th September 1996 PAPER II FINANCIAL JUSTIFICATION FOR EXPENDITURE AND TRAFFIC COSTING: MANAGEMENT ACCOUNTING, TRAFFIC ACCOUNTS AND STATISTICS: ESTABLISHMENT (OR) GENERAL EXPENDITURE ACCOUNTS WORKSHOP AND STORES ACCOUNTS Important: this paper contains two sections A and B. both the sections have to be answered. Section A is compulsory for all candidates and carries 50 marks maximum Section B which carries 100 marks maximum has two parts A and B. candidates should attempt either of the two papers depending on their optional subjects. Section A maximum marks 50 A 1. what do you understand by life-cycle costing? What are the important areas where it can be employed? How is it an improvement over the normally known costing system? A 2. what is meant by financial ratios? Enumerate any three of them. Can the operating ratio be considered as a financial ratio? Give reasons for your answer A 3. a work costing Rs 75 Lakhs and not included in the sanctioned budget is required to be executed urgently. What is the procedure to be followed in the zonal railway before the work can be commenced? A- 4. in regard to goods traffic what is the traffic costing information available? How are they helpful in investment formulation? Section B

Important: this section contains two part A & B. either part A or Part B should be attempted by candidates depending on their choice of optional. Each part contains a maximum of 100 marks. Part A Traffic accounts and statistics establishment Answer any three questions All questions carry equal marks BA 1. What is the impact and consequential changes on the traffic accounts office due to introduction of passenger reservation system (PRS) and advanced railway ticketing system (ARTS)? Has this contributed to the efficiency of internal check? BA 2. Write short notes on a) Cash in transit b) Leave not due c) Ex- Gratia bonus d) Demands recoverable e) Charges for haulage of postal traffic BA 3. What are the types of statistical information generated from a goods invoice? Explain in detail how any three of them are calculated. BA 4. How far can the procedure relating to internal check in the accounts code be dispensed with in respect of computer prepared pay bills? BA 5. The performance of the accounts dept in recovering dues to the administration from the employees requires improvement. Can you suggest any system improvement? Part B General Expenditure accounts workshop and stores accounts BB1. Higher inventory levels are preferable to out of stock situations. What are the economic and financial implications? BB2 what are the existing safe guards for effective control over expenditure? Can you suggest any improvement? BB 3. What do you understand by the two envelope system in a works tender? How is this an improvement over the existing open tender system? BB4. The existing system of incentive payment encourages inefficiency and dilutes quality. Can you suggest any alternative system to improve productivity in the workshops? BB 5. an item was simultaneously ordered on two sources after an open tender A at Rs 2.00 per unit and B at Rs 2.05 per unit. B completes his supply within the delivery period of 90 days and A fails to even commence supply. In this back ground a proposal is received from the COS for enhancing the quantity on B, arguing that the item is regularly required and stocks will last only 15 days. B is agreeable for the enhancement. What will be your recommendations on the proposal? Give reasons for your answer

LDCE QUESTIONS 2001

LDCE QUESTION PAPERS YEAR WISE 14th June 2001 PAPER I Important; this paper contains two sections A and B. both sections have to be answere. Sectin A carries 50 marks and Section B carries 100 marks Section A (max marks 50) GK I Expand the following abbreviations (i) CBEC (ii) ICICI (iii) IRCON (iv) PAC (v) LIBOR (vi) SAIL (vii) TRAI (viii) BOLT (ix) UNESCO (x) SEBI 5 marks GK II write short notes onANY FIVE I. BALCO disinvestment II. Dabhol power project III. External commercial borrowing IV. Moodys rating V. Narmada river valley project VI. Green house effect VII. Public distribution system 10 marks GK III. write short notes in not more than 200 words on ANY ONE of the following i. Official language policy ii. Renewable energy sources iii. Information technology 10 marks GK 4 name the authors of the following books i. God of small things ii. Discovery of India iii. Malgudi days iv. Das capital v. War and peace 5 marks GK 5 name the sports associated with the following i. Ranji trophy ii. Durand cup iii. Rangaswamy cup iv. Thomas cup v. Wimbledon 5 marks GK 6 Use the following pairs of words in sentences of your own i. Poll pole ii. Adept adapt iii. Excepted expected iv. Opposite apposite v. Cite site 10 marks GK 7 Fill up the blanks with suitable preposition The cabinet __________ Wednesday decided _________ form a sub-committee

_____ draw ______ a white paper __________ the financial position _____ the state. The Government wanted ________ place the factual position _____ the people ______ the white paper 5 marks SECTION B max marks 100 This section contains two parts A and B. attempt any four questions taking any two from each part. All questions carry equal marks BA 1. Indian railways are required to fund not only commercially viable projects but also non-viable but socially relevant projects over the few decades. The massive investment requirements of the shelf of pending projects need innovative measures for funding. Outline some of the specific initiates taken by the railways in this direction and suggest further measures to over come the problem of resource crunch. BA 2 how is parliamentary control over railways finances exercised? What is the role of various parliamentary committees in this process? BA 3 writes short notes on ANY FOUR i. Ways And Means Advances ii. Rakesh Mohan Committee iii. Railway Safety Fund iv. Action Taken Note v. Commercial Exploitation Of Land vi. Amortization BA 4 what is zero based budgeting. What are the steps taken by the railways in the last five years to adopt this system? BA 5 what is the role of statutory audit on the Indian railways? Is it possible to dispense with the organization if the internal auditing system is strengthened? PART B BB 1 what is appropriate accounts? Annexure J is the index of efficiency of accounts department. Discuss BB2 there is urgent need to simplify the procedure and speed up the realization and accountal of traffic earnings. Discuss duly explaining the present system in detail BB3 railways operate a large number of suspense heads. Discuss the need the context and the method of operation of any THREE of them selecting one each

from earnings, revenue and expenditure and works expenditure BB4 the delay in making available the acutals and the wide variation between the approximate and actual render the present system of closing of accounts ineffective and liable for criticism. Give concrete suggestions to make tangible improvements in this area BB5 physical performance and financial results do not go in tandem so far as earnings are concerned. What are the factors responsible for such a divergence? &/&/&/ WWW

LDCE QUESTION PAPERS YEAR WISE 15th June 2001 PAPER II This paper contains two sections A and B. both sections have to be answered .Section A is compulsory for all candidates and carries maximum of 50 marks. Section B which carries maximum of 100 marks has two parts A and B. candidates should attempt either of the two parts depending on their optional subject SECTION A (max marks 50) A1 There is an overwhelming view that cross-subsidisation of passenger fare by freight rate should be given up and there should be alignment of tariff with the costs. How far our traffic costing system can be relied upon to take decisions in such important aspect? Do you have any suggestions to make? A2. What are financial ratios? Enumerate any three of them and examine their applicability to railway working A3. With the computerisation of accounts is should be possible to determine the cost activity wise. Do you agree? What further measures are required to have meaningful data? A4. What is the meaning of life cycle costing? What are the areas where it can be employed? Is it an improvement over the normal costing system? Or What is marginal costing? Explain the scope for adopting this concept for maximising the intensity of use of railway assets SECTION B Important: This section contains two parts A and B. Either part A or part B should be attempted by candidates depending on their choice of optional

Part A (TRAFFIC ACCOUNTS AND STATISTICS; ESTABLISHMENT) Answer any three questions. All questions carry equal marks BA 1. How effective is the internal check mechanism of passenger reservations (PRS) and Advanced Railway Ticketing System (ARTS)? Is the system fool proof and free from frauds? BA2. The magnitude of outstanding under Traffic Suspense reflects the efficiency of traffic accounts office. Discuss BA3. (i) What are the important operating statistics relating to goods operations? (ii) What is Specific Fuel Consumption? How it is computed for diesel and electric traction? BA 4 writes short notes on: I. Workmens compensation II. Transport allowance III. Annual statistical statement No 40 IV. Operating ratio V. Pension fund BA 5. Recommendation of V pay commission has thrown railway finances out of gear do you agree? Or Elaborate the procedures of internal check of establishment claims in a computerised environment as distinct from manual bills PART B (GENERAL EXPENDITURE ACCOUNTS, WORKSHOP, AND STORES ACCOUNTS) Answer any THREE questions. All questions carry equal marks BB1. What are the latest instructions from Railway Board regarding (1) award of contracts n single tender basis for execution of works and (2) post tender negotiation? BB2. Write short notes on: (i) risk purchase (ii) profroma on cost (iii) make or buy decision (iv) completion reports (v) variation in quantities in a works contract BB3. The workshop out-turn statements truly and effectively reflect shop activities and efficiency of workshops accounts office. Discuss with particular reference to checks to be exercised in the preparation of statement

BB4. How far stock verification can contribute to better material management? What improvement, if any, would you suggest to make it more effective? BB5. Explain the linkage between stores, WMS and Revenue Budget BB6. There has been a spurt in the cases referred to for arbitration on this railway. How far is this attributable to the recent changes in the arbitration act? Are there deficiencies in contract formulation and management? Suggest remedies.

LDCE QUESTIONS 2003

LDCE QUESTION PAPERS YEAR WISE MAY 2003 PAPER I PART I GENERAL KNOWLEDGE & ENGLISH 1. Expand the following abbreviations ( 5 marks half marks each) a) BCCI b) KRCL c) RITES d) IRSSE e) GNP f) MFN g) CCRS h) FEMA i) CD-ROM j) IVRS 2. Name the following (5 marks each half marks each) a) First Indian woman to win an Olympic medal b) General manager, southern railway c) Chairman railway board d) Mixed doubles champions of Australian open 2003 e) Venue of Olympics 2004 f) Currency of Bangladesh g) Firs president of India h) Batsman to score the fastest century in cricket world cup i) The author of the column with malice towards one and all j) Secretary of state USA 3. In which cities would you find the following ( 5 marks half marks each) a) Leaning Tower b) Statue Of Liberty c) Lotus Temple

d) Hutatma Chowk e) Louvers Museum f) Petronas Towers g) Gate Way Of India h) Popes Residence i) Vidhan Soudha j) Wimbledon 4. Match the following ( 3 marks half mark each) 1. rugby a. castle 2. golf b. pole position 3. motor racing c. deuce 4. chess d. little slam 5. tennis e. eagle 6. contract bridge f. touch down 5. Name the authors of the following books ( 2 marks half mark each) a) Interpreter Of Maladies b) Discovery Of India c) A Suitable Boy d) Madhushala 6. What are the following ( 3 marks half mark each) a) East coast railway head quarters b) Rail coach factory c) Diesel component works d) Garden reach e) Baroda house f) IRIATT ENGLISH LANGUAGE 8. USE THE FOLLOWING to bring out the difference in meaning ( 5 marks 1 mark each) a) Bear and bare b) Lose and loose c) Break and brake d) Severe and persevere e) Genes and jeans 9. use the following in your own sentences ( 10 marks 1 mark each) a) Suo moto b) Fight shy of c) De facto d) Let sleeping dogs lie e) Lingua franca f) Take to heart g) Ad infinitum h) At the eleventh hour

i) Par excellence j) Laughing stock 10. Write a para of not more than SIX sentences on ANY TWO of the following (10 marks 5 marks each) a) Child is the father of the man b) There is many a slip between the cup and the lip c) Brevity is the soul of wit PART II GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING (50 marks) 11. Write briefly about the various funds now in operation in Indian railways (10) 12. Answer ANY TWO of the following (20 each) a) Trace briefly the various stages from survey to completion report of a new line b) Write short notes on ANY TWO of the following 1. appropriation accounts 2. misc advance revenue 3. productivity test c) Distinguish between ANY TWO of the following 1. Operating ratio and PEI 2. TC and JV 3. Sundry earnings and miscellaneous earnings PART III BOOKS & BUDGET (INCLUDING TRAFFIC BOOK) (50 MARKS) 13. What steps would you suggest to reduce cash handling by railway (10) 14. Answer ANY TWO of the following a) How are the earnings apportioned between zonal railways? Is apportionment necessary? b) Distinguish between approximate and actual account current. Is it necessary to prepare both? c) What are the various components of traffic suspense? How can we control each of them? LDCE QUESTION PAPERS YEAR WISE 2003 PAPER II SIX QUESTIONS ARE TO ANSWERED (TWO FROM PART I TWO FROM PART II AND TWO FROM EITHER PART III A OR PART III B) (each question carries 25 marks) Part I FINANCIAL JUSTIFICATION AND TRAFFIC COSTING ( 50 MARKS) 1. How are Suburban cost worked out in the railway? Is the methodology adequate? 2. write short notes on ANY THREE of the following a. urgency certificate b. debits under demand no 9 c. material modification d. wagon turn round 3. if the route between Madurai and Tutucorin is to electrified how will you work

out the justification? What are the major data required? PART II MANAGEMENT ACCOUNTING (50 MARKS) 4. What are the various sources of non-traditional earnings that have been and can be exploited by railways? Comment on the success or failure of the efforts to southern railway in this area in 2001-02 and 2002-03 5. What is ratio analysis? Discuss any two major ratios used in railways vis--vis companies 6. Discuss the use of computers in railway financial management. What are the areas that should be covered in computerised financial management information system? ANSWER ANY TWO out of questions 7, 8 and 9 or ANY TWO out of questions 0,11 and 12 (25 each) PART III A TRAFFIC ACCOUNTS STATISTICS AND ESTABLISHEMENT ( 50 MARKS) 7. Introduction of PRS, ARTS machines and other modernisations hve led to newer types of frauds. What steps can be taken by traffic accounts office and TIAs to detect these frauds? Illustrate your answer with at least two types of frauds 8. Write shot notes on ANT THREE of the following a) LPC b) Combined/joint train report c) NTKM d) Classification of commodities e) Leave not due 9. How would you check the following proposals? a. station to station rate for moving sponge iron b. proposal under volume discount scheme c. opening of a halt station PART III B WORKSHOP &STORES AND GENERAL EXPENDITURE (50 marks) 10 a. explain the concept of part estimates b. is there any need for accounts office to vet tender schedule in works tenders? Write in detail bringing out Boards orders on the subject 11. Write short notes on ANY THREE of the following a) Turnover ratio b) Letter of credit c) Basic schedule of rates d) Material at site accounts 12 how are POH debits settled between two zonal railways? What are the reasons or wide variation in POH costs in different workshops and what can be done to bring about uniformity?

LDCE QUESTIONS 2007

LDCE QUESTION PAPERS YEAR WISE 2007 SOUTHERN RAILWAY 14TH FEBRUARY 2007 PAPER I GENERAL KNOWLEDGE & ENGLISH, OFFICIAL LANGUAGE POLICY: GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO THE RAILWAYS. BOOKS AND BUDGET INCLUDING TRAFFIC BOOK Important this paper contains two sections A & B. Both sections have to be answered section A carries 50 marks and section B carries 100 marks SECTION A (MAX MARKS-50) 1. write a short essay on any of the following (10 marks) a. If there is poverty anywhere, it affects prosperity every where. b. Effect of information technology on employment is it positive or negative? c. Raj Bhasha policy implementation on IR 2. Expand the following abbreviations ( 5 marks 0.5 marks) a. GDP b. CDROM c. RVNL d.GPS e. LIBOR f. PSLV g. GSLV h. SEBI i. BOLT j. ASEAN 3. Find the difference in meaning and usage of the following pairs of words( 5 marks) a. effluent & affluent b. hallmark & bench mark c. jeans & genes d. affect & effect e. interpret & interrupt 4. why have these persons been in the news ( 5 marks) a. Dr Raja J Cheeliah b. Nawjot Singh Siddhu c. Wangari Maathai d. Mohammed Ynus e. Shane Warne 5. give the name of the authors of these books (5 marks) a. Search in Secret India b. Raja Tarangini c. The World is flat d. Ignited Minds e. Savitri 6. where are the following situated ( 3 marks 0.5 marks ) a. Buland Darwaza b. Hawa Mahal c. RDSO d. Petronas Towers e. Rolland Garros Ground f. Wax Museum of Madam Tussaud 7. Match the following ( 2 marks 0.5 marks) Uber cup Cricket China man Tennis Check mate Badminton Deuce chess 8. write a paragraph on any two of the following ( 4 marks each) a. Dedicated Freight Corridor b. Ombudsman c. GM Crops d. Garib Rath 9. use the following in sentences of your own ( 6 marks 1 marks each)

a. ultra wires b. de-novo c. suo-moto d. inter-alia 10. use the following idioms In your own sentences ( 5 marks) a. bite the dust b. strike a balance c. in the same breath d. cast the first stone e. pay through the nose SECTION B MAX MARKS 100 This section contains two parts A & B Attempt four questions taking any two from each All questions carry equal marks Part A 1. in a developing country like India on the threshold of the take-off, there is always competing demands between remunerative tariffs and societal needs. This calls of new ways of resource rising and innovative revenue measures. Describe the recent steps taken by IR in the regard. Do you have any suggestion? 2. the public accounts committee of parliament has repeatedly criticised the increasing trend of misclassifications ain accounts and mistakes in budgeting. Present an analysis of the causes for these problems. Suggest appropriate steps to eliminate their recurrence 3. railways are at once a Govt dept and commercial enterprise. Discuss how the twin-need of Govt and commercial accounting are satisfied in railway accounting process. Discuss the issue of dividend payment to the central revenue in this context. 4. write shot notes on any two of the following : a. Integrated Budget b. Zero Based Budgeting c. Performance Budgeting d. Corporate Plans Part B 5. Raiwlay Board (FC) have recently appointed a committee to explore the reasons for the delay in submission of monthly actual expenditure and also the variations between the approximates and the actuals. From your angle, analyze the causes for these delays and variations. Can the approximate be dispensed with the actuals submitted at an earlier date? Suggest steps for this. 6. There is a plethora of suspense heads in railway accounting. Discuss the need for continued operation of these suspense heads, specifically focussing on one suspense head each from Earnings, revenue expenditure and works expenditure 7. Write short notes on the following a. demands payable b. exchequer control c. SRS F d. Annual Debt head Report 8. What is the accounting mechanism for recording the traffic earnings of a railway under various heads and their progressive realisation? Also describe the procedure for the apportionment of traffic earnings amongst railways ANSWER ANY TWO out of questions 9 to 12 or ANY TWO out of questions 13 to

16 (25 each) PART III A TRAFFIC ACCOUNTS STATISTICS AND ESTABLISHMENT ( 50 MARKS) 9. do you agree with the statement the magnitude of outstanding under traffic suspense reflects the efficiency of traffic accounts office? Discuss with your suggestions to bring it to the optimal levels. 10. a. what are the various types of statistical information generated from a goods invoice? Explain in detail how any three of them are calculated. b. what is the reason for the continued difference between accounts office figures and statistical figures in monthly earnings? 11. Write short notes on a. leave not due b. recent changes in the haulage charges of postal traffic c. scale check register d. combine train reports 12. Give significance of the following statistical results a. wagon kilometres per wagon per day b. net tonne kilo meters c. occupation ratio d. net tonne kilo meters per engine hour Part III B WORKSHOP AND STORES ACCOUNTS AND GENERAL EXPENDITURE 13. Elucidate a. what are the constituent elements of workshop manufacturing suspense? b. the objective and procedure for job costing in a railway workshop. How would you take make or buy decision based on cost data? 14. write short notes on a. VED b.repeat order c. stores exception reports d. transfer pricing 15. a. describe the various techniques used for reducing the material cost through various stages in the purchase,storage, issue and disposal b. how is inventory turn over ratio calculated? Can it be termed as a reliable index of inventory management 16. discuss the management information system with special reference to material management. Explain how the system helps the management in decision making.

LDCE QUESTION PAPERS YEAR WISE SOUTHERN RAILWAY 15TH FEBRUARY 2007 PAPER II TOTAL SIX QUESTIONS TO BE ANSWERED TWO FROM PART I AND TWO FROM PART II AND TWO FROM EITHER PART III A OR III B ALL QUESTIONS

CARRY EQUAL MARKS PART I FINANCIAL JUSTIFICATION FOR EXPENDITURE and TRAFFIC COSTING (MAX MARKS 50) 1. Describe the steps/stages involved in preparing a project report for new line project, predominantly for carrying iron ore. How is the project-appraisal and sensitivity analysis done for assessing the viability of the project? Assume your own data 2. Answer the following a. there is a section of opinion which holds that cross-subsidisation in fares between passenger and goods in railways should be abandoned and the fare structure should align costs with tariff. Does the present traffic costing system provide adequate and reliable data to discuss the opinion? b. discuss the methodologies of costing EMU services 3. Discuss any three of the following in brief a. social cost benefit analysis b. specific fuel consumption c. apportionment of joint costs d. green book e. two packet system of tendering f. risk and cost tender 4. Railways need alternative sources for plan expenditure. Discuss the schemes like BOLT, BOT and projects under PPP in furthering this purpose. PART II MANAGEMENT ACCOUNTING ( Max marks 50) 5. Explain the concept and utility of financial ratio analysis. Discuss the use of at least four ratios to assess the comparative performance of a railway in different periods as well as with other railways 6. a. discuss cost volume-profit analysis . Describe the utility of break-even analysis for profit planning, continue or drop a product, make or buy decisions etc b. zenith company manufactures a special cement which is sold in bags of 20 kgs its financial data is given below Selling price per bag: Rs. 30.00 Variable cost per bag: Rs 16.00 Fixed cost : Rs 100000.00 Quantity : 3000 bags Calculate the following a. Break even quantity b. Assume 10 % increase in fixed cost and calculate the new break even point

c. Assume 50 % increase in fixed cost and calculate the new break even point d. Assume increase in variable cost to Rs 20 per bag and calculate the new break even point 7. write short notes on any three of the following a. variance analysis b. fund flow analysis c. AFRES d. PERT 8. what is meant by Product Life Cycle Costing? Also explain the purpose of the same. What step you would recommend to reduce the life cycle cost in a railway production unit?

LDCE QUESTIONS 2008

LDCE QUESTION PAPERS YEAR WISE SOUTHERN RAILWAY 11TH JUNE 2008 PAPER I GENERAL KNOWLEDGE & ENGLISH, OFFICIAL LANGUAGE POLICY: GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO THE RAILWAYS. BOOKS AND BUDGET INCLUDING TRAFFIC BOOK Important this paper contains two sections A B & C both sections have to be answered section A carries 50 marks and section B carries 100 marks SECTION A (MAX MARKS-50) 1. Write short notes on any two of the following (10 marks) a) Narmada Bachao b) VAT c) Organ Transplant d) Right to Information Act 2. Expand the following abbreviations ( 5 marks marks each) a) LPG b)CAT c)PAC d)SPV e)ONGC f) UPSC g)SPCA h) PERT g) IMF h) IRCTC 3. Explain the concept of Raj Bhasha how it is implemented in your office (Please restrict your note to 250 words) 5 marks 4. Name the authors of the following books ( 5 marks)

a) God of Small Things b) Malgudi Days c) As You Like It D) My Experiments With Truth E) Arthashastra F) Who Moved My Cheese G) Anand Math H) The Monk Who Sold His Ferrari I) Discovery of India J) Harry Potter and Order Of Phoenix 5. Fill in the blanks (5 marks) a) Veni ______ vicci b) A Stitch in time _____________ ____________ c) Ignorance is _____________ d) Rise and Fall of _________ __________ e) Few and ________ between f) I came, I saw and I __________ g) Jai Jawan Jai ____________ h) A thing of ________ is a joy forever i) if they dont have bread let them ear ____________ j) a ___________ measures earthquake 6. Briefly explain the difference between the following (10 marks) a) Fundamental rights and directive principles b) bonafide and malafide c) BOLT & BOT d) Limited tender an d open tender e) Concurrence and sanction 7. The following personalities have been newsworthy. Briefly state the reason ( 10 marks) a) E Sreedharan b) INDIRA Nooyi c) Barack Obama d) J K Rowling e) Sunita Williams f) Kiran Mazumdar Shaw g) Dalai Lama h) Ratan Tata i) Asif Ali Sardari j) Hillary Clinton SECTION B MAX MARKS 100 This section contains two parts A & B Attempt four questions taking any two from

each All questions carry equal marks of 25 each 1. What is the need for separate audit by representatives of comptroller and auditor general with effective internal auditing within the system, can c& AG Audit can be dispensed with discuss in detail giving pros and cons. 2. Write short notes on any five a) Konkan Railway Corporation b) Canons of Financial Propriety c) Delegation of powers d) reappropriations e) Charged and voted expenditure f) Railway Board g) Dedicated freight corridor 3. In the present set up of Indian railways what are the different FUNDS In brief describe the nature of each fund and their operation. Briefly discuss CAPITAL FUNDS 4. How is the operating ratio calculated? What the limitations of this ratio in assessing the financial viability of the railway. What are your suggestions to bring down the operating ratio of Southern Railway? 5. Railway finances were separated fro general finances primarily to secure stability for civil estimates by providing for an assured contribution from railway revenues and also to introduce flexibility in the administration of railway finances, is this concept still relevant today. Discuss relative advantages and disadvantages. PART B 1. What is the purpose of accounts office balance sheet. Briefly indicate the nature of debit and credit entries. What action would be taken for realisation of old outstanding? 2. Write short notes on any five a) Zero based budgeting b) Suspense heads c) Apportionment of earnings d) M & P Programme e) Approximate account current f) Railway Act 3. What is appropriation accounts annexure J is an index of the efficiency of the accounts department. Discuss how we can on southern railway minimise the

number of instances brought under annexure J 4. In the existing systems, the closure of accounts take considerable time. Even then the booked expenditure do not reflect the actual and correct picture. Critically examine the procedure of monthly, quarterly and annual closing and give your suggestions for improving the existing system. Also indicates whether approximate account current should continue 5. Traditional Budgeting is functionally oriented and accounting oriented but not result oriented. Zero based budgeting is an improvement over traditional budgeting dicusss this statement in detail in the context Indian railways and also explain how zero based budget can be applied for revenue budget (i.e. working expenses).

LDCE QUESTION PAPERS YEAR WISE SOUTHERN RAILWAY 12TH JUNE 2008 PAPER II TOTAL SIX QUESTIONS TO BE ANSWERED TWO FROM PART I AND TWO FROM PART II AND TWO FROM EITHER PART III A OR III B ALL QUESTIONS CARRY EQUAL MARKS PART I FINANCIAL JUSTIFICATION FOR EXPENDITURE and TRAFFIC COSTING (MAX MARKS 50) ATTEMPT ANY TWO OUT OF QUESTIONS 1 TO 4

1 In the context of railway operations, explain the cost of joint costs. What is the basis on which such costs are apportioned among various services? 2. Write short notes on any five (maxi marks 5 each) a.) Uneconomic Branch Lines b.) Out of Turn Works C) Special Limited Tenders D) Throughput Enhanced Works E) Terminal Charges F) Orange Book and Pink Book G) Specific Fuel Consumption 3. What is meant by productivity test and how it is applied to new projects? Do they serve the purpose as intended? 4. Highlight the importance of Sensitivity Analysis in evaluating investment proposals. How would you apply this to a proposal for a new line project? PART II MANAGEMENT ACCOUNTING (MAX MARKS 50) ANSWER ANY TWO QUESTIONS OUT OF QUESTIONS 5 TO 8 5. Define Break Even Analysis how it is calculated and what are the uses of Break-Even Analysis as a management tool 6. Write short notes on any five: a) Management Audit B) Profit Volume Ratio C) Wagon Turn Around D) Variance Analysis E) Net Tonne Kilometres F) Standard Costing 7. What is meant by financial ratios illustrate any two ratios can operating ratio be taken as a financial ratio give reasons 8. Discuss in detail the concept of performance of budgeting and its application in railway working PART III MAX MARKS 50 Important answer any two out of questions 9 to 12 or any two out of questions 13 to 16 PART III A 9. What is meant by apportionment of earnings how is it done in respect of goods earnings of through traffic? 10. What is traffic suspense what are the items that constitute traffic suspense give your suggestions to reduce traffic suspense on Southern Railway?

11. Write short notes on any five a) Leave Not Due B) Staff Benefit Fund C) Foreign Service Contribution D) Supernumerary Post E) Ex Gratia Payment F) Special Casual Leave 12. (a) Briefly describe the organisational set up of the statistical department And (b) Define the following i. Engine Hours ii. Gross Tonne Kilometres iii. Route Kilometres iv. Occupation Ratio PART III B WORKSHOP STORES ACCOUNTS AND GENERAL EXPENDITURE 13. discuss how the POH of a Locomotive is worked out and explain how direct and indirect costs are taken into accounts 14. (a) what is stock adjustment accounts (b) What are the various items adjusted through this account C. Who is the competent authority to sanction the clearance of balance under this head 15. What are the essentials of a good inventory control system? Discuss ABC analysis and its advantages 16. Write short notes on any five a) Completion Estimates and Completion Reports B) Risk and Cost C) Non-Schedule Items D) Final Location Survey E) Fall Clause f) EFT and ECS
APRIL 15, 2010

SOME IMPORTANT QUESTIONS FOR APP IREM 3A

TRAFFIC ACCOUNTS 1. Traffic book and its parts 2. Cash in transit/stores in transit 3. Elements of passenger classification 4. Objects of traffic accounts office 5. Role of TIAs in preventing leakage of revenue 6. Accounts office balance sheet

7. Traffic suspense 8. Dynamic pricing policy 9. FOIS 10. COIS 11. UTS 12. Sundry earnings 13. Journey of traffic earnings from station to cash office and accounts at RBI/Nagpur 14. Apportionment of traffic earnings 15. Terminal charges 16. Pilgrim tax 17. Non issued ticket NI statement 18. Traffic classification 19. Wagon turn round 20. Withdrawal from station earnings 21. Various types of frauds 22. Maintenance of ROB/RUB 23. Way lease charges GENERAL EXPENDITURE 1. Surveys 2. Estimates: A. Check Of Estimates 3. Tenders- Global, LT, SLT, ST, 4. Contracts And Agreements 5. Measurement Book 6. Contractors Ledger And Check Of Contractors Bills 7. Works Registers And Revenue Allocation Registers 8. Material At Site Accounts 9. Deposit Works 10. Sidings Private 11. Maintenance Of Land And Buildings 12. Completion Report 13. Objectionable Item Register 14. Labour Pay Sheets 15. Initial Records At XENs Office 16. Duties Of Works Accountant 17. Revised Classification 18. Various Funds Capital, OLWR, DRF, DF , CF, RSF, SRSF 19. Parliamentary Control Over Expenditure 20. material modification GENERAL EXPENDITURE SHORT NOTES 1. Feasibility Report

2. Techno Economic Survey 3. Departmental Expenditure 4. Divisional Schedule Of Rates 5. Financial Propriety 6. Late And Delayed Tender 7. Tender Committee 8. Terminal Tax 9. Earnest Money Deposit And Security Deposit 10. Deposit Miscellaneous Receipts / Expenditure 11. Muster Sheet 12. Completion Statement 13. Exchequer Control 14. Final Financial Review 15. August Review 16. Revised Estimate 17. Final Modification 18. Final Grant 19. Demands For Grants 20. Budget Order 21. Works Programme 22. Pink Book 23. Ballast 24. Buffer Stock 25. differentiate between want of estimate/excess over estimates 26. Differentiate between want of sanction/excess over sanction 27. Performance guarantee bonds 28. Bank guarantee BOOKS 1. Distinguish between appropriation accounts and approximate accounts 2. Plan heads and revenue heads 3. Revenue and Capital PUs 4. Various funds in railways DRF, DF OLW-R, Capital and Capital fund 5. Differentiate DATC/DATD and TWFA 6. Remittance transactions and transfer transactions 7. RBI and PSB suspense 8. Features of Focal Point 9. Reconciliation of Cheques and bills 10. Deposits 11. Suspense heads for revenue, capital, traffic, workshop, stores and gen accounts 12. Annexure to appropriation accounts what is annexure J 13. Internal audit and audit checking 14. Apportionment of earnings

15. Demands for grants 03-13, 1-2, 14-16 16. Allocation structure capital and revenue 17. Parliamentary control 18. Structure of Govt accounts 19. Link heads between finance and commercial accounts 20. Half yearly arrear report 21. Debt head report 22. Debit/credit scroll 23. Appropriation accounts and Annexure to 24. Focal point 25. Link cell 26. BUDGET 1. Distinguish between gross budget and net budget 2. Performance budget and the performance units 3. Integrated budget, deficit budget 4. ZBB 5. Capital budgeting in railways RSP,FWP and M&P 6. Financial reviews 7. August review 8. FM/Final Modification 9. Budget grant 10. Proportionate budget grant 11. SL/ISL 12. Controllable PUs 13. Budget order 14. Cash estimates/requirement/cash authorization/ 15. Cash budgeting 16. COPPY 17. RE/BE 18. Revised estimates/revised grant 19. Operating ratio 20. Voted and charged expenditure 21. PEI STORES ACCOUNTS 1. ABC analysis 2. Inventory control 3. Stock verification 4. Stock adjustment accounts 5. Purchase accounts 6. Stores suspense 7. LC opening

8. MAC 9. Computerization of stores accounts 10. Purchase order/ indent/stock and non stock 11. Types of tenders 12. Distinguish late and delayed tender 13. Role of finance member in stores tender committee 14. Purchase policy 15. Survey committee 16. Combined receipt cum issue note 17. EOT 18. Sources of supply 19. How the tender system has ensured the transparency in Govt transactions? 20. Turn over ration 21. LD 22. EMD and SD 23. SFC 24. EAR/AAC Quantity vetting 25. DGS&D and import policy 26. AIC 27. CFI 28. FOR destination 29. Receipt note 30. Lorry challans 31. Surplus stores/ dead surplus 32. Rate / running contract 33. Minima and maxima WORKSHOP ACCOUNTS 1. GA Cards Tally sheets time Records SN 2. Reconciliation of time records with financial records 3. Job costing 4. On costs general on cost, shop on cost and proforma on cost 5. Role PCO and allowed time in workshops 6. AHR - SN 7. Labour suspense - SN 8. What is a work order? Essential features of WO system types of work orders 9. List out the various documents related to production in shops 10. Make or buy decision in railway workshop 11. WMS debit / credit sides, how to keep it efficient 12. Out turn statements are the monthly progress card of a workshop 13. Accountal of labour and stores in the WGR SN 14. Compare CLW and CRS patterns of incentive schemes 15. Modernization, ISO, Total Quality control, green licensing 16. Idle time - SN

17. Costing system for POH, production and process 18. RCS of Loco POH 19. Batch costing in Production Units - SN ESTABLISHMENT 1. LPC 2. MOD 3. OI REGISTER 4. Elements of internal check 5. Cadre/lien 6. BOS 7. Scale check register 8. FSC 9. Railway recoveries and non Railway Bodies (NRB) 10. Civil grants (HBA, MCA, Cycle, fan) 11. Staff cost on deputation 12. PRIME and AFRES PENSION & SETTLEMENT 1. Qualifying service 2. Dies non 3. DCRG 4. Family pension 5. Enhanced family pension 6. Exgratia pension 7. NPS wef1.04.2004 8. PPO/PPA 9. RELHS 10.

Introduction Material Management is concerned with providing the drugs, supplies and equipment needed by health personnel to deliver health services. The right drugs, supplies and equipment must be at the right place, at the right time, and in the right quantity in order that health personnel deliver health services. Without proper material health personnel cannot work effectively, they feel frustrated and the community lacks confidence in the health services and unless appropriate materials are provided in proper time and are required quantity, productivity of personnel will not be up to expectation. Inventory control Inventory control it is an important aspect of material management. If the level of inventories goes up the carrying charges also increase but the procurement cost decreases. On the other hand, if we have a smaller inventory, turn over is greater requiring lesser carrying charges but more of procurement costs, as orders have to be repeated more often. !y inventory control we could find out the optimum quantities to be stocked so that the two costs, and therefore the total costs are kept at the minimum. Inventory control is basically a scientific system which indicates as to what to order, when to order, and how much to order, and how much to stock so that purchasing costs and storing costs are kept as low as possible. ABC analysis "!# analysis is the analysis of the store items cost criteria. It is a simple approach, which avoids being penny wise and pound foolish. Of the various techniques, "!# classification is the most important technique. The cost of each item is multiplied by the number used in a given period and then these items are tabulated in descending numerical value order. It will be seen that first $%& of items approximately account for '%&, the next (%& for (%& of value and the last '%& account for $%& of value. It has been seen that a large number of items consume only a small percentage of resources and vice versa. " ) Items represent the high cost centre, ! items represent the immediate cost centres, and # items represent low cost centres. " very close control is exercised over " items while less stringent control is adequate for those in the category !, and less attention for category #. !y concentrating on controlling " items, and to a lesser degree on ! items, it will be possible to control the inventory quiet effectively both in the way of cost control and lessening the risk of *stock out+. ,ince " items are of the highest value and are required in large numbers they could be purchased more frequently and the others, ! - # items less frequently. In so far as inventory control is concerned the following guidelines will help in keeping the system optimum .i.e. /ealthy balance between financial constraints and purchase of required quantity of materials0 AItems: on $. Tight controls

(. 2. 3. 4. B-

1igid estimates of requirements ,trict and close watch . monitoring0 ,afety stocks should be low 5anagement of items should be done at top management level.

Items $. (. 2. 3. 4. 5oderate control 6urchase based on rigid requirements 1easonably strict watch and control ,afety stocks moderate 5anagement be done at middle level

C-

Items $. (. 2. 3. 4. Ordinary control measure 6urchase based on usage estimates #ontrols exercises by store keeper. ,afety stocks high 5anagement be done at lower levels.

1ate of consumption7 #lose study of each item from the point of view of movement of store or consumption rate is a strong tool for proper inventory control. The items can be classified into7 $. (. 2. 3. 8ast moving ,low moving 9on moving Obsolete

"n understanding of the movement of items helps to keep proper levels of inventories by deciding a rational policy or reordering. This method is based on the fact that some stock items have a much higher annual usage value than others. This after doing a cost analysis, stock items are separated into three classes with the following characteristics. Class " ! # Number of items $%& of total items (%& of total items '%& of total items Rupee value in items '%& (%& $%&

Steps in computing A-B-C analysis: procedure of A-B-C analysis

8irst we are trying to prepare a list of items and calculate their annual usage in rupees. This can be obtained by multiplying the quantity . number of units0 of the item consumed in one year by its unit price.

"rranging all these items in the descending order of their individual dosage in rupees. That means the first item in the list will now show the maximum annual usage in rupees, the second item the second maximum, the third item the third maximum and so on. "fter having done this the total of annual usage in rupees is put at the bottom of the list. Those items which together form about '%& of the total annual usage may be total annual usage may be categori:ed as " items. ,imilarly. Items which contribute the next (% to (4 & of the aggregate are listed as ! items. The rest which contributes 4 to $%& of the total percentage of annual usage are called # items. 6lacing of the orders on the basis of this classification.

;xample7 The company has $% items mentioned in the table . Table7 $ " ! # analysis usage in rupees Items Annual usage units ( (%,%%% 2%,%%% $%,%%% 4%% 4%,%%% =%%% <%,%%% '%% >%%% 4% Unit cost in Annual usage Ran%ing rupees Rs: !"# $" 2 3 4 %.(4 4%%% 3 %.(% %.$% %.2% %.(% .%4 %.3% $.%% %.4% (.%% <%%% $%%% $4% $%%%% 3%% (3%%% '%% 34%% $%% 1s7 4$,=4% 2 < > ( = $ ' 4 $%

$ $%$ $%( $%2 $%3 $%4 $%< $%' $%= $%> $$% Total

Table 7$ shows a representative "!# analysis where $% items have been studied and annual usage extended by unit cost to get annual usage in rupees. &able: ! A-B-C ran%ing Ran%ing Item Annual Cumulative Cumulative Category usage annual percentage

$ ( 2 3 4 < ' = > $%

$%' $%4 $%( $%$ $%> $%2 $%= $%< $%3 $$%

Rs' (3%%% $%%%% <%%% 4%%% 34%% $%%% '%% 3%% $4% $%%

usage Rs' (3%%% 23%%% 3%%%% 34%%% 3>4%% 4%4%% 4$(%% 4$<%% 4$'4% 4$=4%

3<.(= <4.4' ''.$3 =<.'= >4.3' >'.2> >=.$3 >>.4$ >>.=$ $%%.%%

" " ! ! # # # # # #

Table ( shows the ranking and assignment of ", ! and # categories of items. &able $: Summary of A-B-C analysis: Class Item ( of items (% (% <% Rs: per Cumulative group" percentage of Rs' 23%%% <4.4' $$%%% <=4% ($.($ $2.((

" ! #

$%',$%4 $%(,$%$ $%>,$%2,$%3 $%<,$%=,$$%

Table 2 shows a summary "!# analysis showing that (%& of the items represent <4.4' & of annual usage (% percent of the item represent ($.($& of annual usage and <%& of the items represent only $2.(( & of annual usage. " items are ordered more frequently and I small quantities . i.e. few weeks requirements0 while # items are ordered ?ust once or twice a year to obtain the entire year+s requirement. Without " ! # analysis, the ordering policy of an undertaking may be to order all items once a quarter and position would be somewhat represented by7 T"!@; 3 &able ):

Category No' of orders per year " 3 ! # TOT"@ 3 3

Annual +uantity re*uirement ordered in Rs: eac, time in rupees 3%,%%% $%%%% 3%%% 3%% $%%% $%%

Average inventory in Rs' 4%%% 4%% 4% 444%

The average total inventory in the above case is 444% and adding (%& carrying cost the total inventory cost works out to be 444%A $$$%B 1s7 <<<%. 9ow , if " ! # analysis is applied the ordering policy would be different , thought the total number of orders placed during the year is the same as before. Category No' of Annual +uantity Average orders re*uirement ordered inventory per in Rs: eac, time in Rs' year in rupees " $% 3%,%%% 3%%% (%%% ! # TOT"@ 4 $ 3%%% 3%% =%% 3%% 3%% (%% (<%%

"verage total inventory is now 1s7 (<%% and adding (%& inventory carrying cost the total inventory cost works out to be (<%%A 4(%B 2$(%, which is 243% lower than the corresponding cost in the first instance. -./ ANA01SIS "!# analysis does not tell anything about the criticality of the items. This is an important variant in patient care services. !ased on the estimation of the time length for which non availability can be tolerated, there are three categories. The stores when sub?ected to analysis based on their criticality can be classified into vital, essential and desirable stores. This analysis is termed as C;D analysis.

1. -ital7 items without which treatment comes to standstill7 i.e. non availability can
not be tolerated. 2. .ssential7 items whose non availability can be tolerated for ( 2 days, because similar or alternative items are available. 3. /esirable: items whose non availability can be tolerated for a long period. "lthough the proportion of vital, essential and desirable items varies from hospital to hospital depending on the type and quantity of workload, on an average vital items are $%&, essential items are 3%& and desirable items make 4%& of total items available.

"lthough not included in scientific C;D analysis, in some public organi:ations which are static or inefficiently managed, there is a peculiar category of *E+ items which can be grouped as unnecessary. These unnecessary items get purchased due to the following reasons. a0 b0 c0 d0 e0 Thoughtless continuation of previous purchase. Indifferent attitude towards hospital formulary 8ear of change 6oor supervision and control Enfair practice due to vested interest.

The vital items are stocked in abundanceF essential items are stocked in medium amounts, and desirable items we stocked in small amounts. !y stocking the items in order of priority, vital and essential items are always in stock which means a minimum disruption in the services offered to the people. It should be reali:ed that vital C items and " items are not the same. "ll the vital items are not expensive and all the expensive items are not vital. Domestic examples of salt and matchbox proves that though these items are vital, they are not expensive, similarly microwave oven and air conditioning unit are expensive, but they are not essential. It is possible to conduct a two dimensional analysis taking into consideration cost on one hand , i.e. ",!,# categories, and critically C;D on the other. 8indings of "!# and C;D analysis can be coupled and further grouping can be done to evolve a priority system of management of stores7 Coupling matri2 model Cat I " ! # "v !v #v Cat II . "e !e #e Cat III / "d !d #d

"n example for the coupling matrix model for equipment between criticality and cost Defibrillator $ . G ray machine ( / "ir curtains 2

Centilator

;lectric cautery Eltrasonic wash machine 3 4 < Oxygen regulator 6atient trolley ;lectronic !6 machine ' = > Matri2 module: criticality -s cost

9!7 $ > is cell no

#ell $ contains vital and high cost items like defibrillator. It must be noted that a material manager has to comprehensively supervise category $ items since an item may be a low cost one but critical for patient care. . oxygen regulator0 #ategory I items7 these items are the most important ones and require control by the administrator himself. #ategory II items7 these items are of intermediate importance and should be under control of the officer in charge of the stores. #ategory III items7 these items are of least importance which can be left under the control of the store keeper. The grouping will essentially depend upon the strategy of management and the environment of functioning. /owever these simple techniques can be effective in material management system. Items with high criticality .C0, but required in small quantity ."0 should receive highest priority. Items with low criticality .D0 and which are required in big quantity should receive least priority.

Conclusion " thorough understanding and use of the techniques of materials management would help in ordering the supplies when needed, controlling their use, keeping them safely and in working order, and also motivating the personnel in the best use of equipment and drugs. This also prevents chances of non availability of equipments and drugs as being out of stock of these reduces the usefulness of the hospital system. References: $. Hulkarni I 1. 5anagerial accounting for hospitals. 5umbai7 1idhira? enterpriseF (%%2. (. Ihei 6 9. ,elected reading in hospital administration. 9ew Delhi7 Indian hospital association. $>>%. 2. 6ai 6. ;ffective hospital management.. ( nd edn0. 5umbai7 the national book depotF (%%2 3. Humar 1- Ioel ,@. /ospital administration and management. Col $ . first edn0.9ew Delhi7 Deep - deep publicationsF 4. Iupta ,- Hanth ,. /ospital stores management, an integrated approach.. 8irst edn0. 9ew Delhi7 Jaypee brothersF (%%3. <. !asavanthappa ! T. 9ursing administration. . Ist edn0. 9ewdelhi7 Jaypee brothers medical publishers .p0 ltdF (%

3o4 to do 5SN65NS analysis

!y doing 8,9 analysis materials can be classified based on their movement from inventory for a specified period. Items are classified based on consumption and average stay in the inventory. /igher the stay of item in the inventory, the slower would be the movement of the material 8 ) 8ast 5oving , ,low 5oving 9 9on moving ,ometimes the terms 89, is also being used, where 8 ) 8ast 5oving 9 9ormal 5oving , ,low 5oving There following steps in doing the 8,9 analysis #alculation of average stay and the consumption rate of the material in warehouse 8,9 #lassification of materials based on average stay in the inventory 8,9 #lassification of the material based on consumption rate 8inally classifying based on above 8,9 analysis. 6rocess

@et+s take $% materials for analysis. 8ollowing is the analysis of ,HE%$. 6eriod of analysis is $4 days #alculation of consumption rate and average stay of the material in the inventory
Opening !alance 7 4%

"verage stay of the material B #umulative 9o of Inventory /olding DaysK. Total quantity received A Opening !alance0 B$$<$K$$4 B78'89 /ays #onsumption 1ate B Total Issue LtyKTotal 6eriod Duration B3<K$4 B$'8: Nos6/ay 9ow list down the materials with average stay and consumption rate

9ow #arry out the 8,9 analysis on the basis of "verage ,tay only as below in 5, ;xcel as below by sorting down in descending order of "verage stay. ;very company has its policy for defining 8,9 . /ere 8,9 has been taken as 8 $%&, , (%&, and 9 '%&

9ow carry out the 8,9 classification only on the basis of consumption rate similarly as above

9ow carry out final classification by combining both as under

mm

;areto principle
From Wikipedia, the free encyclopedia

Jump to: navigation, search The term "Pareto principle" can also refer to Pareto efficiency. The Pareto principle (also known as the 80-20 rule,[1] the law of the vital few, and the principle of factor sparsity states that, for many e!ents, rou"hly #$% of the effects come from 2$% of the causes.[2][3] &usiness mana"ement thinker Joseph M Juran su""ested the principle and named it after 'talian economist !ilfre"o Pareto, who o(ser!ed in 1)$* that #$% of the land in 'taly was owned (y 2$% of the population+ he de!eloped the principle (y o(ser!in" that 2$% of the pea pods in his "arden contained #$% of the peas.[3] 't is a common rule of thu#$ in (usiness+ e."., ,#$% of your sales come from 2$% of your clients,. -athematically, where somethin" is shared amon" a sufficiently lar"e set of participants, there must (e a num(er k (etween .$ and 1$$ such that ,k% is taken (y (1$$ / k % of the participants,. The num(er k may !ary from .$ (in the case of e0ual distri(ution, i.e. 1$$% of the population ha!e e0ual shares to nearly 1$$ (when a tiny num(er of participants account for almost all of the resource . There is nothin" special a(out the num(er #$% mathematically, (ut many real systems ha!e k somewhere around this re"ion of intermediate im(alance in distri(ution. The 1areto principle is only tan"entially related to Pareto efficiency, which was also introduced (y the same economist. 1areto de!eloped (oth concepts in the conte2t of the distri(ution of income and wealth amon" the population.